No, the prevailing implementations are mapped to the grids of ledger sheets which the accountants who were the initial market were accustomed to. (A vivid memory from when I was young was the accountant who pulled up to the computer store I was at and said, "I want a Visicalc" --- after a bit of back-and-forth w/ the salesman, he loaded up his Trans Am w/ pretty much one of everything in the store (Apple ][, 80 column card, dual floppies, wide printer, &c.)
Look up Lotus Improv and Javelin and Quantrix for examples of spreadsheets done right.
They are multi-dimensional spreadsheets where one has to instantiate and name each possible column/row, and then the formulae are set aside in a separate pane, and it is possible to re-arrange things as desired.
Look up Lotus Improv and Javelin and Quantrix for examples of spreadsheets done right.