Generally we find that its recommended safe to create sudo user and give him root access. All I do is:

Thats it.

But one thing I never understood if sudo user is given permission to run all the root commands, how can it be safe.

Now as show above, tommy has all root privileges and so he can run those commands.
Say, Tommy by mistake ran this:
So What???

May I know why I generally hear "create sudo user dont give him root access"

With sudo you can control what permissions the person actually has in the sudoers file. Personally I don't really use sudo, I just su when I need root privileges but having sudo instead of a root account does add extra security in that it's harder for someone to gain full root access on a machine if you are almost never in a root like environment. Some people say that sudo also offers an extra layer of protection against yourself in that you have to type the password in before doing something stupid, so you may realize what you are doing before it's too late. In my opinion that doesn't hold up as well if you consider most people are using a non root account and issuing commands through su, so it's about the same as doing sudo.

And so why did you give Tommy a sudo power in the first place?

There is big difference between logging in as 'root' and logging in as 'user': I don't need expound it here, such is a public knowledge already. And if you log as user yet has a facility or convenient way of exercising superuser power over an isolated "specific" command or action, what security and convenience it has combined!

Sudo is intended for a conservative security conscious root owner; this should not be granted to a moron-user who learns only an 'rm -fr' and 'umask 0000' commands.

Hope this helps.

BTW, I truly hold some reluctance to post a response like this to a senior; I only seem here to mistake the OP is joking. Pardon in any way.

It's not a question of hardened security, it a safety measure in case someone logged in as root runs a command like rm -rf /home/$USER/folder/* and instead he mistypes and forgets to type "folder" so it's just rm -rf /home/$USER/*
So, when you type sudo, you are actually "confirming" that you are aware and responsible for your action that you are about to perform.
Hence root login is disabled by default in many distributions like ubuntu. Advanced distros allow users to login as root but strongly recommend against it.
No one can stop you from doing something stupid if you set your mind to it. You can damage your system anyway. You can even put a Live CD and format someone's system.

As long as you have logging enabled and use the logs, you can also trace who did what. If everyone uses ROOT you have no way of knowing who is carrying out malicious actions on your system or who has had their password cracked.

You mean Just for Tracking who did what, we use sudo.
I dont think its good idea.
Yes, I do strongly believe that we can restrict few commands like rm and umask at critical directories.
And,
Confirming !!!! I never understood what we are confirming here.
I can bet..if you have ever worked in ubuntu and yu are sudo user..
You become so habitual that everytime yu run sudo <command> you have just habit of following steps and provide steps rather than slow down and see "Am I doing right thing?"

Still in doubt !!

If you give out the ROOT password to more than one person, you have an inherent security issue. If one of the people decides to do "rm -rf /" as ROOT, how do you know who it was? If one of the ROOTs decides to go looking into user files they shouldn't, how will you know who it is?

As well, if you are giving out the password, it is likely to be easy to remember. Therefore, it is likely to be crackable. Using SUDO, you can set the ROOT password to be a very long string of letters, numbers and special characters, safe in the knowledge that it will never be used and will be nigh on impossible to crack. All users then have the responsibility to remember their own passwords only.

If you use SUDO, you can track who did what. It is a very basic security measure.

You seem to want to make things easier for your admins, not more secure for your system. Why is that? If they are any good they will be able to understand why you use SUDO.