This has a number of advantages:
- you don't need to change your code every time the data changes.
- you can version the data and the code seperately within your source control management system.
- you don't need to write any VBA. (always a winner, that one)
- current developers will be able to understand and change the code without being forced to use the macro you developed, or have it explained to them.
- future developers will be able to understand where all the code came from, and be able to effectively understand and change it.
- you will be less affected by changes to future versions of Excel.
On the other hand what would be possible (and I've done this a few times before) is write a program or script (I like writing it in Python) that takes the .xls/.csv/.txt/.json file (which is pure data, can be edited in many programs etc) and generates the C/C++/whatever code from that. Basically the best of both worlds.