Using sudoers to spread permissions around different users

I was reading this the other day and the article explains a way to modify /etc/sudoers so that you'd have less a need for using the root user, but one thing I'm wondering about is does it actually help with security to spread the permissions around different users even if there's just me using the machine? I get not having all the permissions for the main user, but could it potentially help against privilege escalation or other things to spread them around several users?

Also regarding general security/privilege escalation, would it be beneficial in any way to make it so that in order to unlock root login you have to be user X, but to become user X you first have to be user Y and only user Z can become user Y?

Hope I explained this well and hopefully I'm not asking too dumb questions here.