[From SQL Server Magazine
Do information workers need an enterprise-class product such as Microsoft SQL Server? They don't write code, maintain systems, or develop cubes, so the answer is no; information workers have no need to directly work in SQL Server. Reporting is a different issue, though; report authoring has a long history (long before the arrival of SQL Server Reporting ServicesSSRS) of being developed by both IT and non-IT professionals. In fact, non-IT personnel author most of the reports in most organizations.
The article continues at