[layer8]

> first-class support for row and column headers

Excel provides Tables for that. Outside tables, you can define named row or column ranges, and reference them by name, including their intersections. The names are just not displayed in the headers (use Tables if you want that).

[airstrike]

emphasis on "first-class"

[layer8]

Tables have first-class row and column headers, I would say.

[airstrike]

I'm arguing tables being contained within sheets effectively make column/row referencing "second-class".