In that case, yes: the spreadsheet itself consists of data and analysis over data (aggregations over columns and rows, etc.) so the spreadsheet itself would ide

In that case, yes: the spreadsheet itself consists of data and analysis over data (aggregations over columns and rows, etc.) so the spreadsheet itself would ideally be version controlled and published. The idea isn't to ask researchers to formalize what they make more than before, but to include fully reproducible details in the publication. A spreadsheet is totally fine because you can see how it works, reproduce the result, and tweak the inputs/methods to build on it.