An ERP has an established workflow that follows GAAP principles.
Hundreds of thousands of customers have cut their teeth on that workflow and improvements are metered out.
The last thing you want is to have to do PCI compliance or 1099 reporting, tax calculations for every jurisdiction. IFRS, Inventory valuation methods, SOX controls, revenue recognition rules, etc.
Not to mention if you get audited saying "Oh yeah we vibe-reconcilled all those statements".
Anything that touches the ERP? sure.
If you re-design ERPs for total AI? Maybe actual ledgers (no - not tables in MSSQL), imdepotency, rollbacks, maybe. still a bad idea.
Don't roll your own crypto. Don't roll your own ERP. Roll everything else around it.
Perhaps you would agree that in 2026 it is fairly easy it is to actually agentically-dev a very decent ERP given one has the blueprints such as value stream diagrams, caps, BPMNs, domain models, seq. diagrams, state diagrams and... basically a complete SRS bundle. I doubt this person even needs to be super technical to deploy it.
Does it require that you use large (or small) SAAS? I guess not.
It requires one understands business architecture and know-how related to the application of such mental tools.
Traditionally it requires someone (a person) implementing these, translating them into code. Well this is precisely what LLM agentic systems do - translation. And they do it much cheaper with much shorter dev.cycles. And tailored also.