how many Excel programmers have those skills
The issue is the developers
The issue is that lots of this stuff is created by people who aren’t, nor would claim to be, “programmers” or “developers”. Lots of them are accountants. They understand what they want it to do, they understand the maths involved, and because it’s easy to get stuck in and make it do things, and they spend most of their lives using Excel anyway, they can make excel do some fairly complex things that will answer the questions they start with. But they won’t care (or know) anything about development methodologies, testing or whatever, they’ll just design a apreadsheet to do what they want to do. Then start using it.
I am one of those accountants, btw