Earlier quoted context omitted.
A lot of people who have access to Excel also have access to Access - and a lot of what they do would be better served in database than a spreadsheet. Yet they don't use one - there must be a reason for that, and I don't think it's IT restrictions.
This little tidbit from Chris Granger seems relevant: "Excel is inherently observable since it doesn't have any hidden state and all values are there for you to see and manipulate. It's also direct. You change values in the grid, drag drop things, do calculations on selections, and so on. And it manages to sidestep a lot of incidental complexity; spreadsheets are timeless, without setup, and don't even have a notion…
Except that it does -- even in terms of simple numerical values what you see is not necessarily the actual value, but instead the result of passing the value through a format string that can vary by cell.