I respectfully disagree. The amount of folks in upper management that can actually use something like Tableau is very small. However it doesn't matter as none of those people have the time outside of very small businesses which probably don't need it anyway. The business intelligence person is supposed to deliver succinct insights to upper management to act on, not say "here's a cool system I built you... figure it out yourself". Executives aren't getting paid $$$$$$$$ to do data analysis. Hopefully I'm not misrepresenting your point.

The view source link isn't there so upper management who don't know SQL can look at it. It's there so other people in the organization who do know SQL have the opportunity to check the work.

At my last large employer I genuinely lost count of the number of times I saw a BI report which pulled numbers from our data warehouse... and then found out it had misinterpreted a key detail because the engineering team had changed some table design six months ago and the data analysis team hadn't been told about the change.