Maybe you don’t know what empirically means? Your ignorance is not a proof for anything. I know what I can do with libreoffice, and I am very mediocre with it. I’ve never seen an excel document that couldn’t be done with libreoffice.
And I wrote most things that can be done with excel. Now, if you want something that can be debated, I posit that anything that can’t be done in libreoffice calc but can be in excel is not worth doing in excel.