If you're doing anything complicated, Excel just doesn't make sense anymore. it'll still the be data exchange format (at least, something more advanced than csv), but it's no longer the only frontend.
"No one uses" is no longer the insult it once was. I don't need or want to make software for every last person on the world to use. I have a very very small list of users (aka me) that I serve very well with most of the software that I generate these days outside of work.
It certainly is for lots of businesses, otherwise they go out of business.
There is something called 'revenue' which they need to make from customers which are their 'users', and that revenue pays for the 'operating costs' which includes payroll, office rent, infrastructure etc.
This just means that it is important than ever to know what to build just as how it is built. It is unrealistic for a business to disregard that and to build anything they want and end up with zero users.
No users, No revenue. No revenue, No business.