In principle, yes, although the optional base-devel group depends on sudo, as do hundreds of AUR packages, and yet other projects you install tend to just assume you have a sudo binary around. Removing sudo will not break your system, but lead to well-deserved anger towards people not declaring their dependencies. :)

If you're ready to deal with the occasional application or script croaking, and subsequently fixing it, you should be fine removing sudo. I would personally consider building a dummy package replacing sudo, including a simple run0 wrapper at /usr/bin/sudo, to have a clean and transparent replacement.