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.