> sudo makes sense as a name
It doesn't though. There is no concept of a singular superuser like there is on UNIX. On Windows you have Administrator, but that is a role that can be assigned to any user.
And Administrators do not have full power, that would be the SYSTEM user. Which you cannot switch to with Sudo for Windows however - but you can with the runas tool, which has been around for decades.
Minor nitpick, but there's not necessarily a single super user in UNIX. You can create multiple users with uid=0 and they all will be super users.