In article ,
Alan Beban wrote:

OK, I'll bite. Why not?

Because handing a file that uses intersections over to my clients to
maintain is generally a recipe for disaster.

Especially if the specification calls for row or column headers using
multiple words, e.g.:

Heading 1 Heading 2 Heading 3
Row 1 1 2 3
Row 2 4 5 6
Row 3 7 8 9


seeing

= Heading 2 Row 1 + Heading 1 Row 3 / Heading 3 Row 2

just doesn't make sense to them, somehow.