[mschaef]

Joel Spolsky was making the claim that they had, fifteen years ago. (And I really tend to agree with him, both then and now.)

https://www.joelonsoftware.com/2004/06/13/how-microsoft-lost...

(Particularly relevant to this article, because Spolsky was the original 'designer' for the Excel/VBA integration: https://www.joelonsoftware.com/2006/06/16/my-first-billg-rev... )