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.)

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.

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.

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.