sshd is probably the softest target on most systems. It is generally expected (and setup by default) so that people can gain a root shell that provides unrestricted access.

sshd.service will typically score 9.6/10 for "systemd-analyze security sshd.service" where 10 is the worst score. When systemd starts a process, it does so by using systemd-nspawn to setup a (usually) restricted namespace and apply seccomp filters before the process is then executed. seccomp filters are inherited by child processes, which can then only further restrict privileges but not expand upon the inherited privileges. openssh-portable on Linux does apply seccomp filters to child processes but this is useless in this attack scenario because sshd is backdoored by the xz library, and the backdoored library can just disable/change those seccomp filters before sshd is executed.

sshd is particularly challenging to sandbox because if you were to restrict the namespace and apply strict seccomp filters via systemd-nspawn, a user gaining a root shell via sshd (or wanting to sudo/su as root) is then perhaps prevented from remotely debugging applications, accessing certain filesystems, interacting with network interfaces, etc depending on what level of sandboxing is applied from systemd-nspawn. This choice is highly user dependent and there are probably only limited sane defaults for someone who has already decided they want to use sshd. For example, sane defaults could include creating dedicated services with sandboxing tailored just for read-only sftp user filesystem access, a separate service for read/write sftp user filesystem access, sshd tunneling, unprivileged remote shell access, etc.