LAC: a relational database is not rows and columns, but a series of linked fields. generally accessed through Structured Query Language, which is very very powerful.
business use of Excel is a quick hack, because it is not as powerful and doesn't pose the risk of goofing a command and blowing up the core database. usually started by a SQL read of the required data to comma-delimited output, which imports directly to Excel, either a single script or build a file, import to Excel.
in any event, because Excel is more user-friendly to the suits, that's where they do their forecasting, seeking clues on whether to do a project, etc. playing what-if is not a threat to business when done in Excel.
for Joe Ham, there is no need to get a costly license and costly hardware set up for a relational database, Excel works just fine. plus, if you goof, but were smart enough to work on a renamed copy of the core data, close enough to bulletproof. assuming you don't hit the limit of 65536 elements.