With the surface pen, users should be able to write in any cell on a spreadsheet and excel will automatically convert the handwriting to digital numbers or letters when the user starts writing in a different cell (or maybe after users draw a special characters like a check mark or something like that to signal to excel that the user is done writing in that cell.)

this would be a simple way to create multilayer drawings with shapes
reasons for this idea:
-an employee or executive has usually no time to learn Illustrator.
- in the beginning, spreadsheet programs were a kind of Lego allowing a user to build a simple or very complex model easily.

In order to insert an image from hardcopy material it is necessary to scan the material to a graphic file and then insert the graphic. It would save time and effort to insert an image directly from a scanner. For example, I scan invoices and cash register receipts from individuals to insert into a voucher for authorization to cut a check for reimbursement to the individual.

My clients produce master spreadsheets containing sections of text as linked pictures from other sheets in the same files. After processing the master spreadsheet, I do a spellcheck, which tells me "Spellcheck complete. You're good to go." But I'm not really, because spellcheck doesn't look at those linked pictures. I only just discovered this. Now I have to spellcheck each sheet separately. Either make spellcheck work properly, or at least provide a warning of what hasn't been checked.