I don't agree. I have a couple of applications written in Excel VBA and I hide sheets for two reasons:
First: There are sheets that contain control and status information that has nothing to do with the users and would only tempt them to try to change settings (the sheets are protected but this is not the issue).
Second: Depending on the status of the application and what is being done at the time, some sheets are relevant and some are not. The irrelevant ones are hidden to make it easier for the user to find what he/she needs quickly and without confusion.
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