The company's database is valuable because it can be analyzed to drive data-driven business decisions, allowing the company to create targeted marketing campaigns and thus increase its effectiveness and profitability. On the other hand, customer names and dates would not inherently drive business decisions without additional context. The size of the database does not directly relate to value unless that size correlates with comprehensive data that can be utilized for analysis. And while data entry is an important function, it is not a measure of the data's value.