Hi,
I use both Numbers and MS Office a lot. I've found the subscription a great deal. The whole suite including Outlook (and Access and Publisher if you have a PC two) on up to 5 devices, keep up-to-date frequently, for $80 year, or $8/mo. Or, for one user, $60/year or $6/mo.
The one-time purchase for one machine is $290, or $120 without Outlook.
I'm pretty sure VBA is available in all versions if you need that.
But, even with MS Office, I try to avoid references to separate documents. They always seem to get "broken" when I move files around.
In Numbers, there is even less reason to have references between documents. That's because in Numbers it's very convenient (much more convenient than in Excel) to have multiple tables on one sheet. Having the ability to have multiple tables on one sheet, and multiple sheets all in the same document gives plenty of flexibility for even complex projects. Have a look at the templates at File > New in the menu to see good examples of document design in Numbers (different from what you might do in Excel).
The one thing you will find, though, is that Numbers is not ideal for working with big data sets. It gets sluggish. If you have to work with lots of data, best stick with Excel.
SG