Learning in any form, be it a face-to-face lecture or an e-learning course, is just an instrument. Its sole purpose is to correspond to the business needs of a company.
You have to look at the soil. The soil is the culture and values. If it’s a complete desert, no matter how much you try and how often you water the seeds, flowers will never grow there. Similarly, you don’t expect roses to grow in the soil that is meant for grapes.
Whereas WHY and HOW are important for you as an employer, content is still the King of training, as this is the only part your employee will see.