I've had to trim a bit from these to fit in the mastodon post length, so refer to sudoers(5) for more details.
The point being, that you can create a curated list of commands, arguments, and users that can be used through sudo. Its not just a tool to 'give me a root shell', its a tool to give users limited access to commands.
This can be extremely powerful if you need to let users who don't really know UNIX into a system to execute some commands with more privilege.