I may be they simply moved the sudoers file location?

Does MacOS have "man"? If so: The manpage should tell you.

Thanks for your interest in my problem ensigmatic.

I find that my sudoers file is present at its standard location. But, oddly, ‘find’ can’t find it there. Maybe another weird Tim (The Bean Counter) Cook ‘enhancement’.

bash{1}> ls -l /etc/sudoers
-r--r----- 1 root wheel 1563 Jan 1 2020 /etc/sudoers
bash{2}> find / -name sudoers 2>/dev/null | sort
/System/Library/Templates/Data/private/etc/sudoers
/System/Volumes/Data/System/Library/Templates/Data/private/etc/sudoers
/System/Volumes/Data/Users/Doug/Documents/Precious/sudoers
/System/Volumes/Data/Users/Shared/Relocated Items/Configuration/private/etc/sudoers
/System/Volumes/Data/private/etc/sudoers
/Users/Doug/Documents/Precious/sudoers
/Users/Shared/Relocated Items/Configuration/private/etc/sudoers
/private/etc/sudoers
bash{3}>