A completed Sudoku grid is a special type of Latin square with the additional property of no repeated values in any of the 9 blocks of contiguous 3×3 cells. The relationship between the two theories is now completely known, after Denis Berthier proved in his book The Hidden Logic of Sudoku (May 2007) that a first-order formula that does not mention blocks (also called boxes or regions) is valid for Sudoku if and only if it is valid for Latin Squares (this property is trivially true for the axioms and it can be extended to any formula).
How to Solve Sudoku Puzzles : Multi-Line Strategy in Sudoku