Excel's row numbering starts with 1. However, most spreadsheets I've seen start with a title row. So, if I want to know how many items are in a column I look at the row number and subtract 1. My guess is that most people do that.
So my question is: did Microsoft made a conscious decision not to start row counting at zero? And related: what are the advantages of starting at 1 (assuming most spreadsheets start with a title row)?