I’ve heard it come up in talks as a curiosity but I’m not familiar with any concrete attempts to use it as a part of a course. I expect that most while on the whole excel might be the worlds most popular programming language, the overlap between people who are good enough at excel for it to benefit their learning, and the people who want to learn FP, is small enough that it would hinder more than help.
That said, my intuition could be totally wrong here and if someone does put something like that together I’d love to see if.