Its not that simple.

Yes, there are the people who think there is genuinely no problem with this. Just like there are people who will never delete a line of code in favor of commenting everything and who refuse to write commit messages no matter how many times their co-workers beg them to.

But, generally, people know it is a horrible workflow and is prone to failure. But there is no time and resources available to revamp the entire system. Because that likely involves going "offline" for the migration as well as the subsequent retraining. Its no different than the technical debt we all laugh and cry about. We know that server is held together with chewing gum and shoe strings but we don't have time or authorization to tear it down and rebuild it from scratch. We are just hoping it doesn't fail at a bad time.

If you're lucky? You can periodically export the excel sheet to a database (sql or access, it doesn't matter). You are still doing things wrong but you at least have a recovery option at that point. But, if you can't, you are more or less fucked and know it.

As for another Lesson Learned. A database solution without high-ish availability and backups is actually worse than the god awful spreadsheet. Because people know when the spreadsheet fail and likely are self-important enough they will stop everything to recover it. People tend to ignore error messages when they try to submit a record or save something and you find out that the disk failed last week and you lost everything.