to allow root logins or not?

[Default User <xyzzyx@sbcglobal.net>]

Gee, I hate to ask another question, but - 

During an Etch install, it asks if I want to allow root logins.  If not,
no root account is set up (I guess as a security measure), and all admin
access is done by sudo.  Now I normally do almost all admin work as
sudo, but is there a downside to not having an actual root account.
That is, might there be instances when something really should (or must)
be done in a real root account (not sudo), and with no root account, the
user is "hung up"?