As per post #44 in this thread, the spreadsheet was put together as a means to record YOUR settings from the myriad of configurable settings available on the D7000 - and notably Pre-Shoot Set-Up, Shooting Menu, and Custom Menu choices. It is an interactive tool that allows you to select from the options available in the camera, using the Nikon menu structure/choices. In other words it makes your life simpler to record the settings you use.
I have also provided for 4 configurable "Banks" (as per other Nikon DSLR's - 300S for example), where you can set up for 4 different shooting scenarios, 2 of which can be stored in the U1 and U2 positions. You can name these whatever you want, to set up them up for the shooting situations you encounter most. The headings I used are just suggestions.
I also referenced each setting to its corresponding explanation in the User Manual.
So, in answer to your question - it is an interactive "Aide Memoire" to facilitate you recording the settings you like to use for your given shooting situations - easily, and conveniently to help you remember the changes you made to your camera's settings.
The provided spreadsheets (Excel and Numbers) are NOT suggestions for settings (although they have been initially set at settings that may seem logical for some) - everyone will have their own preferences - they merely provide a convenient way to record your settings and find further information on those settings from the User Manual. They are not a "How to", however.
Hope this helps, Hagnik,
You might also check this link to Martin Baker's Blog. He further adapted my spreadsheet and has all sorts of stuff on his site about the D7000.