https://bugs.documentfoundation.org/show_bug.cgi?id=118831

--- Comment #12 from Kenneth Hanson <[email protected]> ---
Not sure that I would call this a technical reason, but I think bottom
alignment might make sense assuming that the stereotypical spreadsheet contains
mostly simple numeric data. For example:

1. Column headers with variable number of lines look better (maybe?)
2. Single line numerical data with variable font sizes appear aligned at
baseline.

That being said, I make a *lot* of text heavy spreadsheets like the example in
comment 1, and I always change the vertical alignment to "top" in those cases.

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