But the entire threat model we were discussing was that the user might be tricked:
Being a setuid binary means that sudo also suffers from attacks where an attacker runs `sudo ./malware` and then convinces the user to authenticate
That's why the OP said that's not an enforceable security boundary. If the user is capable of attaining superuser privs, you can trick them, regardless of how attaining those privs is implemented.
It can't be enforced on Linux because `sudo` can be trivially MitM'd, but you can't do that on Windows because it's just a click.