[jimnotgym]

Correct. IT departments want Active Directory.

Create a user, apportion a 365 licence and boom, they have email, Teams, OneDrive etc. Add them to some groups and they have all the files they need.

Excel is better than Sheets in ways which are important for 0.01% of users, but that is all.

[NetMageSCW]

I think Excel is better in Sheets in ways that are important for a lot more users, but it isn’t the same ways for each user.

[jimnotgym]

Also, which I should have said, is for that small group, the missing Sheets features are a show-stopper, not just an annoyance