This bug is very much related to #35287. #35287 requests smooth scrolling so tall cells won't make the spreadsheet jump. Some consider that a bug but I consider that a usability issue because of oversight.
On the other hand, this bug is about mouse scrolling. When the sheet consists of tall cells, using the scroll wheel to scroll the sheet will cause it to jump 3× worse, because the wheel scrolls 3 cells.
If cells span more than 1/3rd of the view, the scroll wheel actually scrolls by more than a page at a time and some cells never make it (fully or at all) into view.
The default behavior (configured on a per-OS basis in Control Panel or Settings) is to scroll in units of 'lines' (3 by default). When applying this to a spreadsheet, I expect it to scroll 3 text lines (depending on the font size of the cells). If a cell is taller than 3 text lines, it should still scroll the amount equivalent to 3 lines (if #35287 ever gets fixed) or at least round up to a scrolling whole cell, and only 1 cell (in case #35287 gets postponed even more than the already 18 years).
Side note: In my experience, when using the mouse button to scroll when there is no concept of 'lines' (i.e. in a browser or image viewer), it instead scrolls a fixed amount of the screen, say 128 pixels or 0.8". This opens another alternative for sheet scrolling besides (font-size dependent) line scrolling.
Currently, the only way to scroll a sheet with tall cells AND actually see all cells, is to use the scroll bar.
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I found an older request for scrolling by line as in Excel
*** This bug has been marked as a duplicate of bug 40917 ***