suPHP is a combination of an Apache module (mod_suphp) and an executable which provides a wrapper for PHP. With both together, it is possible to execute PHP scripts with the permissions of their owner without having to place a PHP binary in each user's cgi-bin directory. suPHP doesn't need Apache's suExec, and provides a logging function.
These details are provided for information only. No information here is legal advice and should not be used as such.