The learning curve for establishing a database, writing queries, and developing report layouts may appear to be extremely steep. It can be difficult to figure out how to build normalized tables, link them together, and arrange the information so that it is easy to update, query, display, and report.
A database is more sophisticated than just entering data into spreadsheet columns. A database is intended to create large volumes of data and reports without having to customize each one individually. Excel has some data analysis tools, such as power pivots, but Access does not. Excel's charting tools are also more powerful and newer than Access's, thus the result generated by Excel can look superior.