Absolutely. One of the biggest dis-services that SQL does is getting people thinking of relations as "tables" with "rows" which ends up making them think in an iterative, sequential, tabular model for something that I think they'd be better off thinking more abstractly about.

The whole relational model clicked for me a whole lot more once I started thinking of each tuple as factual propositions (customer a's name is X, phone number is Y), and then all the operations in the relational algebra start to look more like "how would it be best to ask questions about this subject?"... "I'm interested in facts about..."

1,000%. I learned discrete/set math in college and then later SQL on the job. Helping a few analysts moving beyond Excel skills to learn SQL was interesting. They struggled with some things that clicked quickly for me because I immediately had "oh, these are set operators" intuition. Stuff like when to use an outer join vs a cross join, or how to control cardinality of output rows in fancy ways (vs slapping `DISTINCT ON` on everything).

I passed on the set understanding where it explained an unintuitive SQL behavior and I hope it helped 'em.