Views checkerboard add a new display type so that you can display information from sparse matrix dataset, similar as permission/role checkbox page.
The best part is that you can create your settings relationship by using your custom content type with fields, ex. let user set permission on nodes.
Once you have the content type with fields setup, go add a view with checkerboard style, pick two fields as row and column. Save the view, now you get a fully functional excel like setting page where you can adjust settings and click "Save" to save results back to your content type. The view will take care of add/delete record for you.