Merkle tree is to prevent tampering, not bad accounting practices
Internally in your company you're not going to spend millions of $'s a year in GPU compute just to replace a database.
Yeh, but that's kinda my point: if your primary use case is not "needs to be distributed" then there's almost never a benefit, because there is always a trusted authority and the benefits of centralisation outweigh (massively, IMO) any benefit you get from a blockchain approach.