Which (non IT) department do you find has the least technical knowledge, and which one has the most?

HR and Accounting usually have the least knowledge. If you ask someone in HR what application they were using when an issue occurred, typically you’ll get a response like “Adobe Windows” or something nonsensical like that. I’ve had people in HR claim that their Windows has “never had a Start menu.” (Spoiler alert: it did and always had.)

Accounting people tend to be good at specific things in Excel, but nothing else. I’ve had a few who didn’t even really know how to log into their PCs. Which, you know, you’d think after 15+ years of doing so they’d get the hang of it. But you’d be wrong.

The most knowledgeable outside of IT tend to be business analysts, probably because like sysadmins (and related) in IT, they have to understand systems and they have to be good at many, many things. I’ve had a few BAs over the years teach me a thing or two I did not know (usually a keyboard shortcut or some reg hack). And that’s extremely rare, to say the least.