Well, the article is covering the disclaimer, which is vague enough to mean pretty much whatever.

I can buy that he is taking it to the level of if it can't directly be used for the stuff in the disclaimer, well, what could it be used for then? Crafting formulas seems to be a possibility, especially since the spreadsheet formula language is kind of esoteric and clumsy to read and write. It 'should' be up an LLM alley, a relatively limited grammar that's kind of a pain for a human to work with, but easy enough to get right in theory for an LLM. LLM is sometimes useful for script/programming but the vocabulary and complexity can easily get away from it, but excel formula are less likely to have programming level complexity or arbitrarily many methods to invoke. You of course have to eyeball the formula to see if it looks right, and if it does screw up the cell parameters, that might be a hard thing to catch by eyeballing for most people.