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That's not a major issue.:

You can use Office 2010 web apps FREE from a SkyDrive account and openly collaborate with people or you can pay $20 a month per seat for Office 365 and you will get Sharepoint and ALL Office 2010 desktop apps.

The office web apps work perfectly in all browsers (I've tried Chrome, Firefox and IE).

Considering the cost of playing around with Google spreadsheet with those restrictions, it's possibly a good idea.

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Does the Excel web app support VBA? I was under the impression that the 365 apps offer a subset of the functionality of their desktop counterparts.

They don't support VBA directly.

I've always used Excel to publish result data to a spreadsheet rather than the entire thing. Data collection is done using InfoPath so you get the following workflow:

[www:InfoPath Office 365] -> [dt:Excel]-> [www:Excel report on Office 365]

It depends on your use case. I'd be tempted to use a sharepoint list with a custom report for anything more complicated.

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