Recently persuaded said client looking for a new solution to support a new line of business to go with the .NET, actively developed system over the ‘free’ VB6 desktop application that a charity developed a billion years ago and wanders around the industry inflicting pain.
Lots of people are continually building sophisticated tools in MS Office even though it's not helpful for the resume because it's the path of least resistance for solving problems for the sorts of people who just learned VLOOKUP in 2021 and don't want to learn about XLOOKUP now.
Security, maintenance, interop, documentation... There are arguments to be made. It's not cut and dry that VBA is the worst option for any of those. The patterns for handling them are different than a web app repo or something, but it's not like they don't get thought of and handled on a daily basis.