The view source link isn't there so upper management who don't know SQL can look at it. It's there so other people in the organization who do know SQL have the opportunity to check the work.

At my last large employer I genuinely lost count of the number of times I saw a BI report which pulled numbers from our data warehouse... and then found out it had misinterpreted a key detail because the engineering team had changed some table design six months ago and the data analysis team hadn't been told about the change.