Well in general Plus Codes are kinda intended to be most useful in areas that dont already have a viable postcode code system. So may not be a viable postcode system (just using name postcode for brevity, some places say zipcode)
But seems you want a reverse geocoder. The act of turning a location (be that lat/long directly, or lat/long extracted from plus-code!), into an 'address' (be that a textual address, or simply a postcode!) - is the job for a reverse geocoder.
... powered by huge lookup tables. ie a 'postcode reverse geocoder' - literally needs a database of every
postcode
and its location. So searches for the nearest postcode to the search location. Not something that can be viably done in a 'spreadsheet' really.
Many countries have large numbers of postcodes, and so a function that has worldwide coverage is a big database.
A webservice is typically the easiest way, as they have done the 'heavy' lifting of importing the zipcodes, and building a search function.
This also demonstrates in theory one of advantages of plus-codes, ie the location data is* encoded into the code itself. Rather than being 'lookup table' based.
* mostly anyway! ironically some types - short plus-codes - still need a geocoder lookup to extract the location!)