Why limit row/col contents in category summary?

The new reporting features allow more flexibility, but for some reason the category summary still has arbitrary restrictions. Why can't rows and columns use the same list of choices? Is there some reason that rows can't represent "time" or "account", or that columns can't be "category"?
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Have you tried this? Is there something that Category Summary does for you that Summary Report doesn't? If so, it might just be a matter of finding the right customization.
I don't see why, for example, you couldn't have Time for rows and Categories for columns. In this example, you would only want to run that with the number of categories limited or you could have a VERY wide report.
That said, would this report really get you any info that you don't have in the reciprocal report with Categories as rows and Time as columns (other than the formatting, of course)? As a workaround, I suppose you could export to Excel and transpose the rows/columns (menu Edit > Paste Special > Transpose). I'm not sure if Numbers has that ability.
I don't think this has been suggested as an IDEA topic, but I'll ask the mods if your post should be converted to one.
It's a database, so it certainly could be programmed to allow additional options for rows and columns, but all of those options do add additional coding work -- sometimes relatively easy, sometimes incredibly complex. So while I'm not at all opposed to this idea for greater report flexibility, I'm just trying to set expectations why this might not be high on the priority list. Especially since exporting to a spreadsheet and transposing rows and columns is pretty quick and easy to do in both Excel and Numbers.
Of course you're both right that I can have the spreadsheet do the transposition which is what I'm doing now. Just wanted to get insight into the design decision is all.
Regarding wide reports - I have over 30 years of data but less than ten tags, which would be my columns, so putting time on the Y-axis would actually narrow my reports.