You seem to be looking at the issue in black and white. Any reduction in root access is beneficial. Using sudo with password cache lasting an hour is still preferable to signing in as root. As many people have said, it’s about minimizing attack surface
Running fewer commands as root is more significant risk reduction than having an extra user. I won’t be replying further since I’m simply repeating what others have already said. If you sincerely don’t understand, I suggest doing additional research on your own.