If you as an administrator want to see where you have granted additional funny permissions, with ACLs your only recourse is to getfacl everything on the filesystem, whereas with sudo everything is listed in /etc/sudoers and classically the group membership in /etc/passwd gives you a pretty good idea. I don’t know if that’s a reasonable thing to want, actually, but it is one that makes me mildly unconfortable with ACL systems in general.