Wow!
If I was in my early 20's, I'd probabbly think I was 'leet'
Now in my mid 40's, I'd probabbly fire whomever wrote it.
The truth is, that Excel cell reminds me of a Bash monstrosity that I banged out a few weeks ago to test once per hour the state of a MySQL database to see if a long-running DDL query had finished, and then to run another (complex and long-running) DDL query. This one-liner included a for loop, a while loop, two SQL queries, sleep, grep, sort, awk, and some other bits and pieces. At the time I thought it 1337 as well, but looking back at it I recognize it for the hack that it was.
However, Bash commands are inherently ephemeral whereas the Excel function would likely have been continued to be used for years down the road. This is where the difference between "don't need to be maintained" and "cannot be maintained" manifest!