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Simple example.
We both are computer illiterates (imagine, very hard!!!)
For you, HR$ = V:.
For me, HR$ = W:.
I create 2 excel workbooks. In the second, Workbook2, I link to a range of cells in W:\Workbook1.
Now you have to read Workbook2. I am afraid you will have a problem.
Maybe you will say I could have referred to \\server\share\workbook1, but as I said, we are computer illiterates...
Other example:
Maybe one day, you will be in one more group and for you, the HR$ share at once becomes W:. For many users, these kinds of actions are very confusing.
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