Re: Close[1] but no cigar
Except there are valid times when you may want to pull several files in using a macro, or perhaps just reading data from those files. So I think being unable to read files or perform some system-level tasks; such as renaming, deleting, moving, or executing files; would hinder some use valid cases.
I hate using Excel for things it shouldn't be used for. Past a certain complexity, one must refrain from bastardising further and seek a custom implementation.
That said, perhaps people are more used with VBA and like to use it to automate part of their (non-programmig/IT related) job.