article from Gord "Last Line" microsoft.public.excel.worksheet.functions
4/7/09
And from Biff "Need help finding the last cell w/data" 4/6/09
Sorry, I don't know how to accuire the link to the threads.

Ok Ya'll,
I see this syntax used in LOOKUP & MATCH; FUNCTION(99^99,Range).
I can test and see that it works but I'd like to know how it works in order
to take better advantage of it.
The Microsoft documentation says that the first argument is a Lookup Value
but I don't understand the logic of how it's being used in the examples
above to find the last used cell or last Number entered in a range.
Can someone point me to documentation that may help me better understand
this usage.
Thank you.