I second the issue. I am too looking for a solution to the scrolling behaviour stated above. It is a hassle particularly when you have large cell sizes and are trying to scroll through the document.
While I understand what is being said perfectly, I will try and elaborate on what dbrewer80221 is saying in another (not necessarily better) way. As you are scrolling through the document, when you let go other the scrolling (be it trackpad scrolling or a magic mouse scrolling), excel will then snap the view to ensure that the top left cell aligns perfectly with the top left of the view panel. To determine what cell to snap the view to when doing this, the program looks at how far the view is currently through the top left cell. If it is showing more than 50% of that cell (in the direction of the scroll), then it will snap the view with the entirety of that cell in view. If it is showing less than 50% of that cell, then it will snap the view with the next cell in view.
This is extremely annoying particularly when you have larger cell sizes, as you can let go of the scroll and the document will suddenly snap the view and the document can "jump" considerably from what you were viewing when you let it go. It is slowing my productivity for what i am doing considerably and I am currently starting to wish I hadn't made the move to upgrade. If anyone has a solution to stop this snapping please let me know.