>>576
2021じゃないけど2016の時にかなり変わり速くなったとのこと。
https://learn.microsoft.com/ja-jp/office/vba/excel/concepts/excel-performance/excel-improving-calculation-performance

下記は365の話だけど、2021も同様のはず
https://learn.microsoft.com/ja-jp/office/vba/excel/concepts/excel-performance/excel-performance-and-limit-improvements