I don't have a problem with accessible development tools like that, but they do have tradeoffs. An Excel spreadsheet is an excellent tool for some business calculations, but once you start asking questions like, "can we add some authorization to this? Can we add some permissions? Can we pipe this into a UI?" we've passed the limits of Excel and we need to implement a real application. The more you implement in your spreadsheet, the more you may end up re-implementing in a real database.