Advantages of 'sudo' Over 'su'?

[Brett Kirksey]

I've been curious about this since I run OS X as well. What are
the advantages of disabling the root account and adding a user
or group to sudoers with root priveleges? Can a user given the
same priveleges as root in sudoers do everything that root can?
If so, why bother disabling root? The sudoer could just type
sudo su and get the same result as su if root wre enabled?

Just curious,
Brett