MS Excel is not a Word processor. And even that has its limitations - actually far more restrictive than a SAS dataset.
https://support.office.com/en-us/article/excel-specifications-and-limits-1672b34d-7043-467e-8e27-269d656771c3
Where would you draw the line, is 100 columns of large text data usable in anyway? Can you print it out to paper, can you do any proper analysis on that data. The answer is no. You can work with that data, as you should with almost all data, in a normalised structure, which you already have. If you need to analyse it then you need to do data cleaning and coding practices to get it into a workable format. The only application which uses "transposed thinking" is Excel, with all its numerous problems.
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