It also need not be correct. If you're only ever doing "SELECT * FROM $table WHERE id = ?", you're fine, but a lot of real-world queries will use RDBMS-specific syntax. For example, from the top of my head, the function "greatest()" in Postgres is called "max()" in SQLite. How is it called in your mock?

Mocking out tables with in-memory lists adds a huge amount of extra code that's specific to the test (the part that parses and executes SQL on the lists). C# has this part built in via LINQ, but most other languages don't.

By the way, I see no practical difference between "in-memory lists" and SQLite, which is what I'm currently using for tests of RDBMS-using components, except for the fact that SQLite is much more well tested than $random_SQL_mocking_library (except, maybe, LINQ).