Turns out when you make relatively simple software, it doesn't really need maintenance. How often do you need to maintain a function like f(x)= mx + b? If it works it works.
Those users are accustomed to doing their work in a spreadsheet so it makes it harder to automate the process.
Spreadsheets are amazing tools, but they must not be used as the source of truth.
To an accountant, excel spreadsheet is a source of truth. There is no undetermined behavior. They can look at the calculations underlying the spreadsheet and understand what is happening, no different than a developer looking at source code. They do in fact have their own forms of unit tests considering these data are audited in a far more rigorous fashion than most any code that ships with unit tests.
I guess Google Sheets invalidates some of my arguments, but Excel certainly does not. And, even if the feature is there, I've never seen them applied.
Absolutely don't. The one who built the spreadsheet will have changed companies and the "business logic" and the knowledge will be gone with them. You're now stuck with a blackbox that no ones knows the specs of but everybody depends on.