It would be very useful to be able to tell a report that a column labeled "Assigned To" in one sheet and a column Labeled "Responsible Party" in another sheet represents the same information for reporting purposes.
I can't see this as a feature suggestion based on how I was searching for it, but I did see an abundance of "just use a helper column" workarounds.
Instead of a workaround, it would be nice to just have a solution. I would expect some restrictions, such as needing them to be the same column type.
I need this functionality as well. We've developed a Project Portfolio Management solution using Smartsheet and Control Center. Some of our projects need to be able to use slightly different language based on their project type. But the fundamental use of the field data is the same and needs to roll up to the portfolio reports the same.