Instead of typing the cell formula in one line, it would be very convenient for the user to make line breaks and tabs of space for indents on each line. So the logic of calculation is clear and not so confusing. All software engineers do this:
=if(A1==B1,
A1, B1)Instead of this:
=if(A1==B1, A1, B1)
One line formulas are ok for short calculations. However for longer ones we go bananas when trying to search an error in within a single line containing tens of brackets..