stan-the-man wrote...
Your explanation explains why it would be much simpler to have the
functionality built into a few keystrokes (Copy - Paste-Special - Reverse) as
opposed to having to draw out an elaborate formula to do so for you.
....

But the functionality would be useful to a very small subset of Excel
users, so, mercifully, it's extremely unlikely ever to afflict Excel.
The good news is that this feature is absent from the Excel 2007 beta,
so we won't be seeing it for years if ever.