I don’t know if these books address your specific question, because I haven’t read either one. Peter Sestoft has looked at spreadsheet implementations: Spread

I don’t know if these books address your specific question, because I haven’t read either one. Peter Sestoft has looked at spreadsheet implementations: Spreadsheet Technology http://www.itu.dk/people/sestoft/funcalc/ITU-TR-2011-142.pdf http://www.itu.dk/people/sestoft/funcalc/ITU-TR-2011-142.pdf Which seems to cover similar topics as his book: Spreadsheet Implementation Technology https://mitpress.mit.edu/9780262526647/spreadsheet-implementation-technology/ https://mitpress.mit.edu/9780262526647/spreadsheet-implement...