The fact is that, word for word, SQL is incredibly more efficient for reporting than most programming languages. But since few programmers treat it as a real language, it tends to be written without formatting. Which makes it hard to read.
Also unfamiliarity will make SQL feel inefficient for non-SQL programmers. The experience of rewriting SQL teaches some this lesson. But others find that the familiarity of the language of the rewrite makes it seem better to them, even though it is objectively worse. An objectively worse that only becomes visible when someone needs to optimize it for performance reasons. And it is seldom the programmer who did the inefficient write who has the skills to optimize it back to what SQL did in the first place!
Also unfamiliarity will make SQL feel inefficient for non-SQL programmers. The experience of rewriting SQL teaches some this lesson. But others find that the familiarity of the language of the rewrite makes it seem better to them, even though it is objectively worse. An objectively worse that only becomes visible when someone needs to optimize it for performance reasons. And it is seldom the programmer who did the inefficient write who has the skills to optimize it back to what SQL did in the first place!
(Yeah, I've had to do those optimization fixes.)