For those users who have been able to use the earlier version of spreadsheets this is just a way of looking back how things are done the old ways. For others this may serve as proof that the old ways can still be useful even at this point of time where spreadsheets has achieved too many innovations.
While for those users who were not able to experience the old ways this can serve as a lesson for both the old functionality and other ways of doing things in the Microsoft Excel.
How the user would want to work on his spreadsheet is not very important today, as long as the required and accurate result can be achieved other people may not see or know the difference.
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