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Lotus Improv was a bit like that I think. It's been a long time since I used it. Wikipedia says:

Conventional spreadsheets used on-screen cells to store all data, formulas, and notes. Improv separated these concepts and used the cells only for input and output data. Formulas, macros and other objects existed outside the cells, to simplify editing and reduce errors. Improv used named ranges for all formulas, as opposed to cell addresses.

https://en.wikipedia.org/wiki/Lotus_Improv

Like most of the software on the NeXT platform, it was ahead of its time.




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