Can you imagine a spreadsheet with first-class functions, and possibly other functional features? What would such a thing look like?
Strictly speaking, Excel doesn't have functions at all, let alone first-class, since you can't define a new function using only cells and formulas. You have to go to VBA.
I think thirsteh was talking about the big models that operate at the spreadsheet layer, without VBA. VBA is imperative, but when you chain worksheet functions together, you have a more explicit, more visible way of manipulating data the way you might with a functional programming language.
