Nope, I'm with Groklaw
I only read the patents at a relatively basic level, since I'm near enough to falling asleep as it is, but as far as I can tell the new patent talks about a mechanism for allowing the user to run an task as though they were a user which has more privileges, whereas the old patent that The H talks about is a matter of a privileged server checking the privileges of a client before servicing requests (not that it sounds like this one should have passed the obviousness/precedent test either). I could be too asleep to make the distinction correctly, though.
Microsoft's new patent adds a GUI to allow the user to select one of several possible user accounts that have appropriate privileges for the task in hand, apparently automatically. Sudo (in its native form) specifies the user to be run for each task explicitly. So, if anything, Microsoft's "innovation" is to search for possible accounts that the user could choose for this program and let the user select them from the GUI, rather than having an explicit option preconfigured.
Is this innovation enough to have been granted a patent? Not by a long way, in my book, and I'm sure there's plenty of precedent in the open source community for graphical utilities that help set up your sudo settings (I prefer a text editor, so I wouldn't know).
But then I'd like to see *all* patents thrown out (almost nothing is unlikely to be invented repeatedly, these days, and people aren't going to stop announcing cool stuff in conferences regardless of whether there are patents in the way), and copyright law expanded so that the drugs companies can still defend against having all their hard work stolen.
Incidentally, support for sudo being "recently" added to Linux as OS X is a little rich. "Recent" as in neither operating system is more than twenty years old, but the functionality has been there pretty much since they gained multi-user support, which is extremely early in the development cycle of either system.