The default macOS 14.2.1 sudoers file

sudoers

#
# Sample /etc/sudoers file.
#
# This file MUST be edited with the 'visudo' command as root.
#
# See the sudoers man page for the details on how to write a sudoers file.

##
# Override built-in defaults
##
Defaults	env_reset
Defaults	env_keep += "BLOCKSIZE"
Defaults	env_keep += "COLORFGBG COLORTERM"
Defaults	env_keep += "__CF_USER_TEXT_ENCODING"
Defaults	env_keep += "CHARSET LANG LANGUAGE LC_ALL LC_COLLATE LC_CTYPE"
Defaults	env_keep += "LC_MESSAGES LC_MONETARY LC_NUMERIC LC_TIME"
Defaults	env_keep += "LINES COLUMNS"
Defaults	env_keep += "LSCOLORS"
Defaults	env_keep += "SSH_AUTH_SOCK"
Defaults	env_keep += "TZ"
Defaults	env_keep += "DISPLAY XAUTHORIZATION XAUTHORITY"
Defaults	env_keep += "EDITOR VISUAL"
Defaults	env_keep += "HOME MAIL"

Defaults	lecture_file = "/etc/sudo_lecture"

##
# User alias specification
##
# User_Alias	FULLTIMERS = millert, mikef, dowdy

##
# Runas alias specification
##
# Runas_Alias	OP = root, operator

##
# Host alias specification
##
# Host_Alias	CUNETS = 128.138.0.0/255.255.0.0
# Host_Alias	CSNETS = 128.138.243.0, 128.138.204.0/24, 128.138.242.0
# Host_Alias	SERVERS = master, mail, www, ns
# Host_Alias	CDROM = orion, perseus, hercules

##
# Cmnd alias specification
##
# Cmnd_Alias	PAGERS = /usr/bin/more, /usr/bin/pg, /usr/bin/less

##
# User specification
##

# root and users in group wheel can run anything on any machine as any user
root		ALL = (ALL) ALL
%admin		ALL = (ALL) ALL

## Read drop-in files from /private/etc/sudoers.d
## (the '#' here does not indicate a comment)
#includedir /private/etc/sudoers.d

I think there's one small thing missing isn't it?
includedir = /etc/sudoers.d

this was the very old one, updated to the latest sonoma version