Both can cost a product. They fail in completely different ways, and the difference only shows up once more than one person depends on the number.
We make costing software, so treat the recommendation accordingly. Every claim below is checkable in the product, and the short answer below says plainly when an agent is enough.
An AI agent is better at answering a question about your spreadsheet. A costing system is better at holding a number still while five people work off it. The agent is genuinely good: it reads your sheet, writes formulas, explains what it did. For a solo maker with forty items that may be all you need. What it does not give you is a structure that stays the same when you are not watching.
Yes, if any of this sounds familiar: your material prices move and your selling prices have to follow, you have real overhead to spread rather than a markup you guessed at, you want the same answer today and next quarter, you would rather cost products than maintain a model, or you want the number in one place, whether that is just you or a team.