being handed someone else's excel sheet is an infuriating experience because they're also handing you whatever convoluted mental model they used
The guy who took over for me had a nervous breakdown.
So if someone is good at exce you can easily understand what they're doing and why they did it
It can absolutely be said for Software Engineers. It just can't be said of every Software Engineering Org.
A lot of it is just high level stylistic suggestions, sort of like the Python style guide, though some are more specific
The strangest one I remember is: when you are summing a column, put one row in between the cell with the sum and the bottom-most number to be summed. Change the row height to something like 10% of normal cell height and in the cell in the new row, right above the cell with the sum, add a set of dashes (-------).
I don't remember why we were told to do this but definitely remember doing it, and in my next job people laughing at that habit. I think that it ensures that, when you add a new row to the column to be summed, that your sum formula automatically picks up the new row
You definitely have a lot of moments similar to reviewing others' code where you go "Hmmm, this doesn't seem to make sense. Am I missing something? Or did they just do this flat out wrong?" Often the answer was "yes."
There's also a radical spectrum of Excel skills (much like coding). I took a 50MB Excel report that took hours to update manually and brought it down to <1MB that refreshed when you clicked a button via web queries. There were significant savings for the agency as a result as that had to be updated weekly, simply from cleaning up a spreadsheet.
Whenever possible now, if I suspect a spreadsheet tool or report I've built is too complex to grok just by quick perusal of some formulas and clear naming conventions, I document the hell out of it in a separate sheet or our knowledgebase. The pain of deciphering those things is real, and I would never wish it on anyone.