https://techcrunch.com/2021/03/02/microsoft-launches-power-fx-a-new-open-source-low-code-language-for-its-power-platform/

Microsoft today announced Power Fx, a new low-code language that takes its cues from Excel formulas. Power Fx will become the standard for writing logic customization across Microsoft’s own low-code Power Platform, but since the company is open-sourcing the language, Microsoft also hopes that others will implement it as well and that it will become the de facto standard for these kinds of use cases.

Since Power Platform itself targets business users more so than professional developers, it feels like a smart move to leverage their existing knowledge of Excel and their familiarity with Excel formulas to get started.