How is sudo intended to be used?

I’ve tried configuring sudo before, but I haven’t had too much luck with it. How is it different from su -l -c "x"? It seems that via the configuration file, one can make it so a user can only have access to certain commands and more. I always thought of sudo as a way of one-lining a command as another user or group. Since distros like Ubuntu and Mint make it easy by essentially giving the main user easy access to root via a password, I’m not really sure what its intended use is.