[taeric]

The problem is users like the presentation of a spreadsheet. So far, there seems to have been no evidence of this changing.

My question is why do they like it? My assertion would be because it is visual in how they want it. They are usually less interested in the complicated "how do I get this value" than they are "I want a value to be here." That is, even if it is wrong, they are more interested in seeing the data laid out in a way they specify than they are coming up with a data flow analysis of what they did.

And, really, I'm not sure this is that surprising. Having a tool show you how all of the data is linked together certainly can make for a good understanding of how the data was calculated. May even help fix mistakes. However, the table of data view of the spreadsheet is ultimately what you want. Just with no mistakes.