Marketing attribution modeling is crucial for optimizing marketing strategies and improving ROI, but current software solutions are often too rigid and inflexible, leading to inaccurate and incomplete results. Modeling marketing data in plain SQL can help overcome these limitations by providing more flexibility, control, and transparency into the attribution process. By using SQL, marketers can define their own attribution rules and models, integrate data from multiple sources, and analyze the effectiveness of different marketing channels and campaigns. While there are still some limitations to be aware of, such as positional attribution not perfectly representing human decision-making, modeling marketing data in SQL can help gain deeper insights into the effectiveness of marketing campaigns and drive better business outcomes.