While they probably won't get into it too far, Excel is one of the most powerful tools ever developed for non-programmers. It massively increases the productivity of a wide swath of society.
That's true but it is not computer science at all.
CS is about your ability to create Excel, not using it.
I'm not actually so sure about that- being "good" with excel is partially about being able to break a big problem into a series of transformations of data. Excel is a kind of sneaky way to get business analysts to program.