For most software I use, I see lots of things that need improvement. With Excel, I can only think of a few. (If anyone from Microsoft is reading this, please add matchifs, it's desperately needed).
Opening a csv triggers a full recalc even if your calcs are on manual. That's absurd given that csv files by definition have no formulas
Come on Microsoft. 18 years without updating the scripting abilities. Can't we have a .net version of VBA?? And NO JAVASCRIPT.
The fx button still opens a tiny old non resizable windows with a broken search feature, which is impractical if you have hundreds of UDF.
High levels of nesting in the UI making it really slow to repeat certain actions (try drawing something). I still miss Excel 2003's customizable UI.
They could provide at least a function to pull end of day FX rates.
Integration with powerpoint pretty much non existant. A huge amount of users prepare decks based on a model in Excel. The process to link them is unstable / stone age.
We should be able to transform a sheet into an excel formula, so that a non programmer can apply a complex logic to lots of data without a script.
Xlsm files get corrupted regularly when excel is running low on memory.
Adopt apple's idea of a sheet being a canvas on which you can drag tables or charts instead of having this antique model of a single grid which becomes annoying as soon as you have two tables on the same tab.
I am sure I can pull more if popular demand!
It's not the exact same as VBA macro extensibility, but you can do some pretty interesting stuff with it - build task panes, build embedded charts that leverage web content, etc.
I have some scripts that generate CSV files with formulas and for the record they work fine in both Excel and LibreOffice Calc.
For example, I've done work where I've needed a recalc based on an updated csv so your suggestion would have broken Excel for some of my use cases. There's plenty of changes to recalc rules I would have liked, but I'm not sure any of them were unambiguously good ideas.
Also, scripting in spreadsheets is bad practice (besides maybe formatting or simple data fetching and even those are questionable). It's not what spreadsheets are for.