Very interesting.
Thanks for sharing with the community.
The first thought that crossed my mind when reading your post was whether this might have something to do with the introduction of sudo-rs on Ubuntu.
From that post, it links to this:
I am certainly no expert but this point might be relevant:
Sudo-rs always uses PAM for authentication, so your system must be set up for PAM. Sudo-rs will use the
sudoandsudo-iservice configuration. This also means that resource limits, umasks, etc have to be configured via PAM and not through the sudoers file.
My emphasis added.