The typical use case I had in mind: often spreadsheets are really used as mini-databases, by quite sophisticated but otherwise not technically inclined people, which also don't want to deal with the additional effort to build a database; especially in business situations.
My initial idea came from the fact I read that a lot of (assistants to) investment bankers are doing their calculations in Excel. This may no longer be true, but provides a good picture of a typical user.
The filename "Broken Forest Redux – 09.jpg" failed the upload. Once I've renamed the file to (ironically enough) "fail.jpg", it worked: http://www.pixbin.us/hw2yfv