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.

We're talking about different things than. I agree it's helpful to have an open system that the technical staff can drill into. I'm just saying at the end of the day that the key decision makers don't care. They need some simple high level metrics that can be put into some relatively simple charts and tables.