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I think that may be one of the smarter uses of excel I've ever seen.
You can do all kinds of great stuff with Excel. I make all of my D&D maps and combat grids in it. Its nice because you can make a building, then draw a shape and put it on top for the roof. If they go inside, just drag the roof away.
I also made a portrait for a Nosferatu in Vampire: the Masquerade using Excel once, because I hadn't yet figured out how to work Photoshop.