@hypolite I kind of get where they're coming from, values go up as you go up maybe? But it doesn't match the word. And I don't go up from the column header. Or maybe they mean that the uppiest value comes just after the header.
Whatever they mean, it doesn't work for me and it's not how I remember any of this iconography being in the 90s. Whether you were in Excel, Lotus Notes or Explorer, I'm pretty sure up was ascending and down was descending.