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I finally found some persuasive history https://www.exceltrick.com/others/history-of-excel/#:~:text=Muliplan%20was%20Microsoft's%20first%20electronic,first%20ever%20electronic%20spreadsheet%20program). I reckon it was probably MS Multiplan, badged as an IBM product. Which no customers bought, because 123 was so much better.
nick_h.
Lotus 123?