[sudo-users] /etc/sudoers.d macOS 10.12.4

[Todd C. Miller]

You should not need to reboot for the sudo changes to take effect.
Does the _localSudo group show up when the user runs the "groups"
command or if you run "groups otheruser"?  You can also try running
"sudo -ll -U otheruser" as root to see what sudo thinks "otheruser"
is allowed to run.

Another thing to keep in mind is that sudo will look up the user's
groups by group ID to map to the group name.  If the local group
uses the same group ID as a remote group this can cause problems.

 - todd