I have seen this multiple times. Got called into a corp. audit once because CFO's spreadsheet didn't match reports from database. His SUM() function was missing some rows, ZIP Codes got converted to scientific notation and he didn't know why, that kind of thing.
Maybe I’m misreading, but “not much harder than” implies SQL and Excel aren’t that hard to learn. “At least as hard as” implies both are similarly difficult.
But there are good reasons where you don’t want random people running sql queries on production database or having direct access to the data.