The .numbers file are actually just zip files. try renaming the file top .zip and you can unzip them.
I’m not sure how the data is stored, but try unzipping and get 1 `layer’ closer.
$ file foo.numbers
foo.numbers: Zip archive data, at least v2.0 to extract
$ unzip -t foo.numbers
Archive: foo.numbers
testing: QuickLook/Thumbnail.jpg OK
testing: buildVersionHistory.plist OK
testing: index.xml OK
No errors detected in compressed data of foo.numbers.
I suppose that is why Mathematica reports that the only Import-able “Elements” are the filenames contained in the zip file.
The spreadsheet’s data is stored in index.xml.
Although it would be technically possible for me to parse it myself, I imagine a tool already exists for that. Thoughts?