Can this be done?:
Assume C1 is in A1
If dragging A1 horizontally 1 cell over, the formula in B2: C2
If dragging A1 vertically, in A2: D1
Also inverse applying to the $ sign behavior.
C$1 will stay C$1 when dragged horizontally, but change the letter when dragged vertically.
$C1 will change the number when dragged horizontally, but won’t change letter when vertically.