Even silly little things, like the fact that Sheets doesn't have an indent function, which makes it harder to neatly format financial data. I think the accepted workaround is to manually put spaces in front of every single row you need indented.
I am at a new company now and I have yet to figure out how to create the "export to onedrive/excel" command. Google libraries to google sheets seemed so much more competent and well built. (But maybe i am biased...)
One can customize the ribbon at the top for must used functions, which can make Excel such a fast tool to use compared to Google Sheets or even Excel for Mac (speaking as a Windows user).
If I had a big Excel project to do, and I had the choice of 1/2 day on Excel (Windows) vs. a full day with Google Sheets or Excel (Mac), I would pick the 1/2 day with Excel (Windows).
I used to sometimes have to run massive spreadsheets. But these days, I mostly use it for things like personal activity tracking.