> They force name and number everything which is exactly like using single letter variables, they are only allowed for simple things.
This isn't true, named ranges have existed for longer than many (most?) HN readers have been alive. As far as I'm aware they were in the first version in 1985.
Joel Spolsky's "you suck at Excel" is more than a decade old but still relevant: https://youtu.be/JxBg4sMusIg