I'm only use spreadsheets here and there., bit this article has the kind of grating stupidity that adds to the conceptual noise we are surrounded with.
To replace Excel with software X, you would have to deliver software that would provide the Same kind of flexibilty. That is a very difficult kind of software to develop!
One very basic and powerful aspect of excel is simply the fluidity of the display. You can cram a lot of information onto a single screen, resize and move rows/columns, use colors.
As apposed to a clunky web app interface that has low information density, inflexible data scheme,and the crippled UX of a typical web app.
That's not to say that the example given in the article doesn't point out a real problem. But I wonder if doing some custom UI and re-factoring while building on the current system the users already understand wouldn't be a much more cost effective strategy.
When I see the clunky interfaces that so many workers are saddled with these days, it makes me sad.