Well that makes it rather easier to "sell" since it doesn't need any infrastructure and there is no license cost so a "business case" is a little redundant ;-)
Big data could also be problematic since NR started as an IoT tool and is mainly geared around keeping things in memory. Though I think someone wrote some nodes to process larger files. But if you have a 64bit machine/OS with plenty of RAM (16GB or more) and use 64bit Node.JS you should be able to process a fair bit in memory.
One of the great things about using PowerShell is its ability to stream data through a set of functions using its native pipes so handling large datasets is pretty seamless. I'm not sure how Excel/PowerQuery does its processing but I can say that it can handle complex transformations on at least hundreds of thousands of rows of CSV even just on a 64bit Windows 10 laptop as I've done that fairly regularly.
One of the strengths of NR though is that it is easily run as a service on any supported platform so you can keep flows live in the background which is good for automation. Link to PowerShell scripts via native Windows pipes if you like or maybe via MQTT since Mosquitto runs happily on Windows and is pretty lightweight on resources.
Hopefully as NR continues to mature, it will pick up some better streaming capabilities which would be very useful in this scenario.
Yes, you really do need a practical use in order to get started and this can be tricky.
In terms of debugging, this is known to be a limitation right now and I know that Dave/Nick continue to think about how that can be improved. The nice thing is that, once working, NR tends to be very stable.