"SQL doesn't"... you are correct, SQL can't figure out how much tax you need to pay across 9 tax jurisdictions. SQL can't tell me the best way for my warehouse picking robots to move across the floor based on the layout of the warehouse and what others products are being picked right this second plus over the next few minutes. The list is really endless of what SAP will do and SQL won't. It would take decades to replicate what SAP does.