It didn't (at least not the buggy version of the code that was distributed in Excel 97 and Excel 98 for Macintosh). But in SQL Server 2012, there are definitely a lot of new function that are totally useless - except if you want to enable an easier transition from VBA and Access SQL to T-SQL. EOMONTH is one of them, IIF is a very clear example, and I think there were a few more, but I don't have the time to hunt them all down now.