Programmers use AI for assistance. It can be good or bad depending on the programmer.

Excel is a really a development environment.

Just like a bad programmer would use AI to write a function to add two numbers, a bad Excel user would use AI to add two numbers. But if you needed a complex formula and were not sure how to start, AI could give a suggestion that might be right or wrong just like using Stack Overflow. It's up to the programmer to understand and test the results.