Spreadsheet users cannot modify the column headings A, B, C, etc. They must use the default column headings. Getting started might mean entering data.
PSPP and most statistical software allows the user to do more with the variable names. Instead of generic values like A, B, and C, statisticians have the power to give informative names like Subject ID, group, and score. This specific information helps to decrease the mistakes that might be made by confusing similar sounding variable names. Other variable settings also might be helpful for guiding us to the most appropriate analyses to conduct.
People who are familiar with spreadsheets might be tempted to skip variable configuration. While this might be possible, taking the time to configure variables is recommended. Your future self and your coworkers might benefit greatly from having customized values in your data file. It's only a small amount of effort needed for improving how the software works.
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