Ryan Wade makes his argument that R can be more powerful than M inside Power Query:
I want to leave you with two more things. If you look at the trade balance data set you will notice that it is not in a good format for data analysis. Here is a link to the file if you want to take a closer look. When you are doing data analysis you want your data to be in a “tidy” format. A “tidy” format means that each column represents a variable and each row represents an observation. To make this data set “tidy” you need to reformat the data into the following format: Country, Year, Trade Balance, Exports, and Imports.
This was an interesting example.