… allows users to operate at minimum privilege: do most of their work without privileges but temporarily acquire them where needed, all without leaving the shell workflow, integratable with shell scripts, pipelines and so on.
sudo has serious problems though. It's a relatively large SUID binary, i.e. privileged code that unprivileged users can invoke from their own context. It has a complicating configuration language, loadable plugins (ldap!), hostname matches and so on and so on.