I don't understand the point of this function, when Excel already has Power Query. It doesn't seem like anyone who is literate in functional programming would want to use this, and anyone who isn't up to it wouldn't either. One of the most annoying things about Excel is it has so many parts apparently designed by people or groups that didn't talk to each other and didn't have a grasp of all the rest of it, let alone…
Because Power Query is not a spreadsheet application, and has some much more severe performance cliffs than Excel proper does.