[mc32]

Power Queries is sorely missing in Sheets. There is no competition. The one area Google does better is in real-time collaboration. Also finding where a "file" exists in order to manage it is lacking in GWS.

[m-p-3]

There's the QUERY formula in Google Sheets that I actually like when I want to do some SQL-like queries and I don't believe it exists in Excel (yet)

https://support.google.com/docs/answer/3093343