I pretty rapidly realized that the App Architecture group knew even less
than I did about macros. At least, I had talked to a handful of macro
developers and some Excel old-timers to get a grip on what people actually
did with Excel macros: things like recalculating a spreadsheet every day, or
rearranging some data according to a certain pattern. But the App
Architecture group had merely thought about macros as an academic exercise,
and they couldn't actually come up with any examples of the kind of macros
people would want to write. Pressured, one of them came up with the idea
that since Excel already had underlining and double-underlining, perhaps
someone would want to write a macro to triple underline. Yep. REAL common.
So I proceeded to ignore them as diplomatically as possible.

Joel Spolsky, "Two Stories"
http://www.joelonsoftware.com/articles/TwoStories.html