I'm no MS fan, far from it, but I think Excel is about the only good thing they have published. I routinely build spreadsheets that are several MBs (I think the max was 40MB) and that contain pivot tables and lots of functions, e.g., SUMIFS, IFERROR, OFFSET, etc. I'm also a big fan of conditional formatting.
It's been a while since I've looked at Google's offering but I would be surprised if it had anywhere close to the same functionality as Excel. I do admire Google but I'm not ready to switch to their me-too spreadsheet just because it's free and they're not evil.
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