Fedora Core and Fluxbox should do it. You can set the desktop so that it will only run the spreadsheet program, and absolutely nothing else (no icons, programs, file managers, etc).
Another thing you could do is change your shell from explorer.exe to excel.exe or whatever the excel executable is named...that would be a quick and easy fix, and it would keep honest people honest. (in other words, not the most secure solution)
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