The
openvpn-cookbook from JanJust Keijzer has an extensive chapter about this.
Basically you don't drop privileges to user nobody as you really need the root-rights to be able to change iptable rules.
Giving sudo rights without password (there's nobody to type the password) to the openvpn-user essentially gives openvpn root-rights and therefor there's no difference anymore in dropping privileges or not.