The real reason is so you don't shoot yourself in the foot. You should never run as superuser except when absolutely necessary. As SU you have absolute power over the system, including the power to accidently erase it. In fact it is strongly advised to not even use the su command except in extreme situations. Before retiring, I did use superuser a few rare time supporting Unix customers. After several years on Linux exclusively now I never had the need. Sudo works just fine for everything I need to do.