Google sheets already has an inbuilt QUERY function that'll do basic sql..
Still, if it were to be extended to a full query language with good ergonomic it would be amazing.
1. It's writing a query in a single row cell which is hard from a UX perspective 2. SheetSQL offers you a way to cross join sheets as if those where tables, even between worksheets, which is something that is not supported natively 3. Full DuckDB SQL support, so you can use advanced functions like PIVOT or window functions