When doing calculations on paper, you can write your interim results anywhere. That's what excel copies. It's also why text in excel files will gladly overflow into adjacent cells.
That kind of thing seems very natural if you've done any calculations on paper recently(Which most business people have) but seems strange to programmers who haven't.
You would think the ideal would be to allow everything Excel currently does, but also have some other model with more separation of code, data, and visuals, like node-based programming and separate cloud-synced pure tables.
Excel can almost cover a lot of "real programming" use cases, but not quite. The upgrade path seems to be Excel to Access to Custom app, rather than Excel to Excel but with more of the advanced features.
