You can simulate this by hiding row and column headers
(Tools/Options/View), then entering the values you want in A1:Z1. This
won't change your cell references however (though you may be able to use
the intersection operator - I don't). Then enter 1 in A2 and fill down
as a series to simulate the row numbers.
If you do this, select cell B2 and choose Window/Freeze Panes to keep
the new column or row "headers" from scrolling.
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