I read Microsoft official documents and haven't found anything about SUA is better than UAC(max) on Admin.
It is better. Bypassing SUA usually requires bypassing isolation between different accounts. The UAC (also max) on Admin does not change the account. See for example:
https://www.tiraniddo.dev/2017/05/reading-your-way-around-uac-part-1.html
https://www.tiraniddo.dev/2017/05/reading-your-way-around-uac-part-2.html
https://www.tiraniddo.dev/2017/05/reading-your-way-around-uac-part-3.html
Edit.
There were some UAC bypasses in the wild that worked with UAC on max on Admin and did not work on SUA.
I know one example that still works. It is blocked by Defender, but I am not sure if all AVs block it too. I tested the bypass a few minutes ago - here is the info from the ConfigureDefender log:
*************************************************************************
*************************************************************************
Event[0]:
Time Created : 27.12.2022 12:50:02
ProviderName : Microsoft-Windows-Windows Defender
Id : 1116
Message : Produkt Program antywirusowy Microsoft Defender wykrył złośliwe oprogramowanie lub inne potencjalnie niechciane oprogramowanie.
Aby uzyskać więcej informacji, zobacz:
Behavior:Win32/UACBypassExp.ZI threat description - Microsoft Security Intelligence
Nazwa: Behavior:Win32/UACBypassExp.ZI
Identyfikator: 2147766807
Ważność: Poważny
Kategoria: Podejrzane zachowanie
Ścieżka: behavior:_process: C:\Windows\System32\reg.exe, pid:10116:145905084353834
Pochodzenie wykrycia: Nieznane
Typ wykrycia: Konkretne
Źródło wykrycia: System
Użytkownik: ZARZĄDZANIE NT\SYSTEM
Nazwa procesu: Unknown
Wersja analizy zabezpieczeń: AV: 1.381.1184.0, AS: 1.381.1184.0, NIS: 1.381.1184.0
Wersja aparatu: AM: 1.1.19900.2, NIS: 1.1.19900.2
*************************************************************************
*************************************************************************