Joking aside, I do believe we are moving into a era where we have LLMs write for each other and humans have a dedicated TL;DR. This includes code with a lot of comments or design styles that might seem obvious or stupid but can help another LLM.

JIRA is more than just ticket management for most big orgs. It provides a reporting interface for business with long-term planning capabilities. A lot of the annoying things that devs have to do in JIRA is often there to make those functions more valuable. In other cases it is a compliance thing as well. Some certifications necessary for enterprise sales require audit trails for all code changes, from the bug report to the code commit. JIRA provides the integration and reporting necessary for that.

Unless you can provide the same visibility, long-term planning features and compliance aspects of JIRA on top of you sqlite db, you won't compete with JIRA. But if you do add those things on top of SQLite and LLMs, you probably have a solid business idea. But you'd first need to understand JIRA well enough to know why they are there in the first place.