Some time ago, there was a discussion on the Hantslug mailing list about the relative merits of Sudo verses su. At the time I was using Debian, and had not configured Sudo, so was therefore a su user.
Since then, I have installed Ubuntu 6.06. Ubuntu, for those that don’t know, does not setup a root password by default, and Sudo is the recommended method of gaining root privileges.
Having played with it for a little while, I an now converted. I like the idea of using Sudo to allow the execution of one off commands as root. I will still use su if I am going to do lots of work as root, but as Ubuntu is pretty well sorted out of the box, I don’t need to do that much.