"structured references" are supported in the import/export filter of xlsx-format. Request to implement it for ODF is in bug 162088. After Eike has recently fixed bug 162093, bug 162087 and bug 159343, the feature is good usable, even if you start from scratch, without import of an xlsx-file. But the feature has no documentation at all. The Microsoft documentation for users is in https://support.microsoft.com/en-us/office/using-structured-references-with-excel-tables-f5ed2452-2337-4f71-bed3-c8ae6d2b276e Maybe start with a wiki page? When it is mature, it can be used as a source for the help. I could help with content for a wiki page, but changes to the help are out of scope for me.
Draft wiki page created as work in progress. https://wiki.documentfoundation.org/CalcTableRef
Dione Maddern committed a patch related to this issue. It has been pushed to "master": https://git.libreoffice.org/help/commit/1e172e94687ea10cf2a7ddd5a8b61f3aff819fd1 tdf#162275 Add documentation for "database table references"
Ilmari Lauhakangas committed a patch related to this issue. It has been pushed to "master": https://git.libreoffice.org/help/commit/a786c24008e843c00271cb324bb00563d451d281 tdf#162275 Fix typo