Totally makes sense. My “purist” view is that sales people is also a good example of where to not use multiple tables, but to have a field in a single table that indicates which sales person the record is assigned to.
I would probably approach this base so that each record has a field for sales person (1 of 4) and delivered status (delivered or not). Then create as many views as you need - one for Jim, one for Jane etc - filtering as required. Then finally a view for accounting which is any sales person but only delivered.
You can add additional fields (that are visible in some views and not others) where, for example, accounting could tick a checkbox to say that it had been dealt with - so there might be two views for accounting - delivered and dealt with/delivered and not dealt with.
The good thing about AT is that is flexible enough that you can work it many ways, so if one table per sales person works for you, then go for it. However, generally, I would try to follow “good” database design principles if you can as I do find that you can do more with AT when the design is good (in this case, all things of the same type in the same place).
Not sure if this helps you but I hope so!