let's take an example that's not too far-fetched: legal comes and says that every month, you need to generate an report of some sort to comply with some regulation that corporations over a certain size must comply with.
you sit down and run v1 of the software which works but takes 24 hours to run. is your first instinct to get infuriated, as you said, even though from a requirements/company perspective, this is completely "done right"?
"the issue" is that changing software involves risks, which may be acceptable to you, but may not be acceptable to e.g. legal. they couldn't care less if it took 29 days to run or 29 ms. what they require - again, this is the requirement - is a monthly report generated, correctly.
and yeah, 99 times out of 100 you change the SQL correctly and it runs in 1/1000 of the time the first time. then for whatever reason it messes up one month and legal asks "what the F was this guy doing mucking around with this software which worked 'right'"?