The data in an Excel file can be exported as CSV, but the value in an Excel file is the dependencies and formulas that have been built up into a representation of the business rules. The problem is that this often becomes the
only representation of the rules, and auditing it or puzzling the data out of that Excel sheet after the fact is like pulling teeth.
A business might want to get to improve, say, their quoting accuracy. I've seen lots of places that write quotes using Excel. They use a complicated spreadsheet to estimate "We need $4500 in parts from vendor A, but in previous projects with components from vendor A often needed rework, so we multiply their quotes by 1.5 to account for the risk and for someone (typically Bob) to rework them; Bob's workload is over 90% and he's less efficient when he works overtime, so multiply his total hours by an additional 1.25, we also have to adjust his hourly rate by 1.5 to account for overtime..."
It's a Hard Problem to convert the quoting process from one of a few engineers who also do quoting by copying and modifying the blank Excel template and years of human domain expertise into a process where data entry techs input stuff to a CRUD webapp. This is fraught with peril because the Javascript/SQL guy you hired to write the webapp (or, heaven help you, the SAP consultant) hasn't been reworking gear from Vendor A for 15 years and sees what looks like an error when the formula for actual cost from vendors B, C, and D takes their quote price multiplied by 1.1 (for shipping? margin? ) and vendor A's quoted price is multiplied by 1.5, and, hold on, the VBA macro separately takes the the estimated dollar amount purchased from Vendor A, divided by 2000, and adds it to the head of maintenance's estimated hourly total for the project?
Making business decisions about logic tied up in Excel formulae is hard. Writing logic in something other than Excel where you can more easily see the business logic is probably harder. Convincing non-technical decision makers to learn VBA to evaluate their vendor selection is probably harder still.