I don't see this as a Debian-specific bug however. It would affect any distro with freeipmi-utils installed in /usr/sbin and sudo installed in /usr/bin, on which the user set a non-empty --freeipmi.path flag - because that is merely what the Debian patch does - pre-populate that flag value.
As such, I don't see any way for Debian to "fix" this without a much more invasive patch, which would effectively require "fixing" the issue upstream.
Have you tried overriding the --freeipmi.path flag back to an empty string (e.g. --freeipmi.path="") so that ipmi_exporter falls back to searching on the PATH?
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