2. "Tables" are primarily for static tabular data (but not exclusively). Excel is a "spreadsheet," a grid of interactive cells.
3. While accessibility is best thought of as an aspect of usability, the practical limitations of tables or spreadsheets on phones are usability problems for everyone, not just for people with disabilities. It's more about the touch interface than what you can see on the screen; a modern phone can display a lot more than the monitors used for the first spreadsheet programs.
4. While having vision can make it more efficient to take in and understand a lot of information in a table or spreadsheet, a screen reader user can navigate them in two dimensions if they're made correctly. Excel's core functionality is useable with a screen reader though not every single feature is.
https://support.microsoft.com/en-us/office/screen-reader-sup...