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

Which seems to cover similar topics as his book: Spreadsheet Implementation Technology https://mitpress.mit.edu/9780262526647/spreadsheet-implement...