Nope because pkexec already is a privileged process because it is a setuid binary. Being a setuid binary instantly makes it a privileged process, it's not related to whether it's similar to sudo and does authorization. What I'm saying is that the pkexec process itself doesn't need to be setuid, it should be an unprivileged process (also true for the /usr/libexec/polkit-agent-helper-1 helper it uses which is a setuid binary but doesn't really have to be when splitting this up in a daemon process).

Edit: Maybe to make it clear, yes, in theory the polkit project does follow the scheme of a privileged daemon process and unprivileged clients but in practice it doesn't because of the setuid polkit-agent-helper-1 and setuid pkexec programs.