I was going to state that for many people, the added rows and columns will
seem like a great reason to upgrade. The other issues, however, beg
otherwise.
This related anecdote may shed a little light.
I've never used a lot of database resources, though in many projects I've
interacted with CSV files. A recent project had multiple MB files with 50k
rows, well within Excel 2003's limits, but they were slow to import or to
open in VB using my standard I/O techniques. I sat down with SQL for Dummies
and Google, and figured out how to deal with these files in ways that didn't
need 50k rows of my worksheet, and that ran in less than 1/10 the time. Now
I use SQL for the small files too: SQL lets me operate directly on the data
in the files, so I don't need to manipulate all these arrays in VBA.
- Jon