Implementing Function Spreadsheets (2008) [pdf]
pdfs.semanticscholar.org
pdfs.semanticscholar.org
I've spent years building calculator apps for healthcare use, where the certification process essentially requires apps to come with unit tests, so I'm definitely biased by my past experience. I'm still somewhat surprised that more people aren't frustrated that spreadsheets make it so hard to build robust software.
If the concept of shareable libraries of function sheets become a reality, we're likely to end up in a scenario where corporate IT maintains one software suite, while the end-users supposed to use that suite ends up using a bunch of spreadsheets instead, but with no quality control and a backup/VCS resembling <filename>.backup.xlsx, <filename>.working.xlsx, <filename> (copy).xlsx, etc....
Even very large corporations would grind to a halt if users had to solely rely on corporate IT.
I have yet to see a system that gives the power and fexibility to the users like Excel does, but allows for safe and efficient automation.
This ideally would include some kind of understandable version control (git has a lot of usability issues, even for programmers), and a better module system (right now they just copy and paste complicated calculations to reuse them for a new client).