Mike is out today. Are there any tasks assigned to him with today (4/21/22) as the due date?

Formula in Coda:

Task 2

Formula in Google Sheets:

While you might not yet be familiar enough with the Coda-Formula Language (CFL) to write the above formula yourself, you will most certainly be able to read it, and to intuitively understand the following:

Which table is the formula looking at? The example table.

What are the filtering criteria? Where the Task due date is 4/21/2022 and where the task owner is Mike

The same cannot be said for a Sheets formula. Without a detailed understanding of how the Index and Match formula work AND - most importantly - without access to the underlying data, one cannot make any sense of the variables used in the formula.