You’re right for creating. But many people read spreadsheets that are created by someone who needs those functions. If only 1% of spreadsheets use that function, the entire organization needs it. Training users how to double click icons is surprisingly hard. Trying to train them how to open some spreadsheets in Sheets and some Excel is a support nightmare.
Maybe I could see an argument for localc, but sheets is actually pretty costly at $50-150/year.
I think it’s fine for non-business people to just use the free sheets, but an org would have to not care about excel to use sheets for everyone.
With 365, it’s sort of a no-brainer as while it’s not as good as sheets for accessibility, if I’m going to pay $100/year/user then it’s easier to plan for 365, than sheets, I think.