I think I first saw the concept of a 3D spreadsheet in Quattro Pro.
The following link seems to confirm this :
https://www.kstreetstudio.com/science/sams/qpro/concept.html
The following link seems to confirm this :
https://www.kstreetstudio.com/science/sams/qpro/concept.html
That said, you're right that it can be done with modern spreadsheets. It doesn't even require that much finagling:
https://www.pcworld.com/article/439501/how-to-create-3d-work...