For the business
The people who know the data own the mapping.
The workbook your analysts review is the workbook the engine runs. A missing lookup value is fixed by adding a row. A changed rule is an edit and a review. Onboarding a new product is measured in analyst days, not sprints.
- One expression per target field, readable by the person who owns it
- Validation rules live beside the value they govern
- Reference data and lookups are sheets, not services to deploy