Use formulas instead of Power Query for tidy files, with a visible source path and clear parameters that teammates can review ...
Merge lists even with typos and inconsistent names. Tune the similarity threshold, use a transform table, and audit results ...
Readable enough to survive time, teammates, and future you.
Excel's query tool reshapes messy imports into 1NF, so AVERAGEIFS replaces hacks and your summaries run faster.