In article ,
ppsa wrote:

Philosophically: Why call a procedure to call a procedure?

I guess this is the crux of my question to you:

What evidence do you have that the Call *statement* is implemented as a
procedure? I find none in XL/VBA Help, nor does the empirical timing
evidence provide any. I don't have access to anything that can check the
internal control stack.

It seems to me that it's just as likely to be implemented as an
(optional) compiler directive, like "Let" is.

IF that's the case, using it becomes just a matter of style, with no
implications for performance. Like whitespace, or line continuations, or
long variable names.