while I don't doubt that such situations also exist, that wasn't the reason for any of the many "Excel abusers" I've encountered in different positions. Quite to the contrary, these people all had access to the appropriate tools, but their whole thinking was totally formatted and fixated on Excel as their go-to tool for everything:

be it things better done with a database, a word processor, a diagramming program, a label generator, a Form editor, a markup language, a web page, anything: they had all the tools at their disposal but no, no, they felt the odd compulsive need to do it with only Excel instead…

…often leading to problems down the line when the limitations of Excel for the use case (for which it wasn't made) would show more and more but they wasted already so much time and (needless) effort doing it in Excel that they would be even more reluctant to the possibility of switching to any more appropriate tool for the task.