I think the point is that for many people building free software for fun, "works for me" is all that matters. Testing use cases that you know you will never encounter is not interesting or challenging (at least in this case), but it takes time, and you're not making a product, nobody is relying on you. Why bother?
The author of this plugin isn't trying to make a spreadsheet competitor, they just released it publicly because other people might find it useful or interesting.