While sudo is more explicit especially for those new to linux, and may therefore prevent comments stating that it doesn't work. The "#" is perhaps more concise. Alternatively, do we even need to favor/pick one over the other?
I vote to clearly and always use sudo when root privileges are needed.
It clearly indicate the need to use root privileges (user is prompted for password)
It's much simpler to copy/paste multiple lines of script with sudo while with # you have to manage the delete nightmare.
Now when it comes to the - I don't have - sudo question yes the package is not installed in many cases but it's always 1 command away, it helps clearly separate the user "space" from the root "space" and it's a cute 4 letters command.
Additionally when sudo is missing the error message is clear about it while a pasted # leads to silently dropped commands (comment) which is way more disconcerting to newcomers.