Those sheets are not emulations of some process, they
are the process. There is no perfect, platonic process, that the Excel sheets are merely shadows of. There is no fixed goal to approach iteratively. The process is defined by what people do, and it's improved by them through adjusting to situations as they occur and eliminating waste - and creating and evolving these Excel sheets is part of this continuous improvement.
Top ends of organizations need and want a lot of dumb, self-defeating things - this is very much the same thing that's described in "Seeing Like a State". Doing this blindly is, of course, a prerogative of the executives, but internal IT is actually low enough in the food chain that it could focus more on helping the org by improving the bottom layers, instead of embracing and encouraging the top to create more rigid structures.
EDIT: to refer back to the example I gave upthread:
"Steve from ACME Shipping" is not meant to be a special case of an "external vendor assigned to auxiliary shipping itinerary"; the system needs not to be designed to express the concepts of "external vendor" and "auxiliary shipping itinerary" and "shipping itinerary assignment for shippable resources". Steve is just Steve, the whole "extra evening run" thing is probably just a one-off emergency measure for Q3 that will disappear come Q4 (or persist, and then some executives will start talking talk about deeper changes to mailing process). Right now, all the mailing room needs is for someone to add a boolean flag:
// Steve from ACME Mailing
bool boundToACMEEVeningRun;
and hook it up to a button that sets it and logic that displays it with a yellow highlight. And yes, this means all that code will likely need to be thrown away next month (or rather, gated by a config flag so versioning/audit trail still works). Making it work out is what the dev is paid for.