As you probably know, this forum is dedicated to helping members and providing them with a solution. Although the OP might be interested in a VBA solution when a formula will do the job, most of the other visitors are just seeking a simple solution they can apply to their problem ( which might be a little different from OP's), and eventually to future problems they will encounter.
After many thousands of posts on different forums, I have also noticed that members and visitors tend to read the thread's last post containing a solution. ( even if the best answer to their problem is several posts higher in the thread)
So, having
fun in a thread mimicking an existing formula with code not only will confuse the OP ( eventually) but also visitors seeking a similar solution.
Functions are relatively easy to understand and to explain, code takes a lot more knowledge. A VBA solution to a problem would usually need some adaptation to someone else's identical problem ( be it alone sheet names).
Now, if one wants to write code like " Hey guys look, I mimicked an IF function with 2000 lines of code ! "
, perhaps the VBA forum would be a better place.