I've written an article for TechTarget on the new Google spreadsheets. Here's part of it.
"My first reaction was, "Oh, cute," and "Looks like a good design." It seems like the GUI designers stood up inside the box and looked at what was outside. The design is not revolutionary, but it avoids, at the least, a retread of the client-based spreadsheet GUI. The designers used different types of widgets to provide the navigation and options. There are three tabs for different types of functions: drop down buttons for key features like Saving, buttons for standard toolbar features (Cut, Copy and Paste) and a few plain old links for common features like New and Open."
Essentially, I think it's great for some, and others will never take a second look. Click here to read the whole review.