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You want to do ALL data transformations and aggregations in raw data. That is best practice for business intelligence reports handling millions of rows of raw data
Well there are a lot of reason to work with data outside Tableau. SQL can do much more complicated functions as well.
Reproducibility and performance. Much easier to read a sql script than open up each calculation in a workbook and verify that it is correct
Other than using SQL for basic extraction to get the raw data into Tableau…
Tableau costs money. Companies don't have bottomless budgets.
Tableau installed locally can at best be only as fast as your processor and RAM allow. SQL servers can be beasts in comparison with capabilities to deal with massive datasets with indexing capabilities for acceleration. Tableau installed on a server to do big data engineering work instead of dataviz is not a good solution, though you can still pull it off for smaller datasets.