> To most users, the data is what is important in a spreadsheet and the formulas are implementation details. In my experience of erm... hardcore-spreadsheeting

> To most users, the data is what is important in a spreadsheet and the formulas are implementation details. In my experience of erm... hardcore-spreadsheeting (engineering, finance)... the cells whose value matters and become a final report that motivates design/decision-making are a tiny percentage of the total cells. Most of the cells in a spreadsheet are either raw data or intermediate values. Their values have no real meaning to the author, just steps in a long calculation. They might look at them for sanity checking but if they need to verify their values then that is better as another calculation not by repeated manual inspection. Of course there are many types of spreadsheet user. Every cell value matters for your Vinyl collection or whatever :)