To put what you've said more succinctly, even though reductionism is valid for a computer, there is no reason for us to reduce everyone to transistors.
My mother is an accountant for example, and she could easily pick up SQL or a programming language, but the issue with teaching her one is that it doesn't solve any of her immediate problems. Excel already automates most of that work away, so for her that's all she needs.
Your company's accountants can probably write excel statements that are equivalent to complex SQL statements, so I wouldn't underestimate them :)
My mother is an accountant for example, and she could easily pick up SQL or a programming language, but the issue with teaching her one is that it doesn't solve any of her immediate problems. Excel already automates most of that work away, so for her that's all she needs.
Your company's accountants can probably write excel statements that are equivalent to complex SQL statements, so I wouldn't underestimate them :)