Excel already has relations, albeit simple ones, as well as simplistic forms of querying, though filters and pivot tables. I would argue that the major benefit

Excel already has relations, albeit simple ones, as well as simplistic forms of querying, though filters and pivot tables. I would argue that the major benefits that a database offers over Excel is data integrity and consistency. I think the lack of that sort of constraint is a major aspect of what drives 'biz' people to spreadsheets.