I have a feeling this is a stupid question, but this is something I've wondered for awhile.

I have a VPS and this is my first big linux venture. I am the only person who has access to it. My question is, what is wrong with just logging in as root as opposed to making an account and giving them sudo access? If a sudoer can do everything root can, then what's the difference? If a hacker could crack my password to my standard, non-root account, then he could also execute sudo commands, so how does a hacker cracking my root account matter any more or less?