Fair comment, academic literature reviews do tend to be heavy going. I just didn't want to quote the 80-90% without evidence.
Here's the short summary: Errors in spreadsheets are inevitable. The most common errors include invalid or missing input data, cell references to the wrong range, etc. Anyone who uses Excel regularly has seen those. I work in a major international bank, Excel spreadsheets are my bread-and-butter and it scares the life out of me.
Creating a `robust' spreadsheet would require going through a full software development cycle including up-front specs/design and full documentation. No one, ever, anywhere, creates spreadsheets that way. But they rely on the results in the exact same way as if they had done.