I agree with those points. My comments are in regards to Macros. Why is VBA better for a sales manager? Why not use VB.Net, Python or C#? There is nothing inherently better about VBA.

My issues with Excel come from the perspective of modifying these ad-hoc apps (many business run off these for a long time as they grow). Yes, there are other great features, but for me, for growth, Calc is taking a better approach.