linuxboxadmin.com: OS X Sudo vs. Root: The Real Story
This is a well written, yet fairly simple to understand, article on the differences between the sudo and root in OS X. I especially appreciated some of the useful tips on securing the root account and which situations lend themselves to a better use of each account. As a new user to the unix world, it's nice to not have to wade through a ton of reference material to find what you need to know about the subject.