Huge Excel spreadsheets? Uh, isn't that what databases are for?
Yup. So why do we need clusters for Excel spreadsheets?
I just read more on this. For one, it doesn't do head node failover as Linux can. And it can't enlist the idle-time help of all of your desktop computers like Apple's XGrid can, nor can it enlist Internet help like XGrid can (think SETI@Home).
Microsoft has a long way to go before this can challenge the established players on merits.