Let's say you've got X number of Values in your Spreadsheet, and you want exactly X number of layers in your Figma file — rather than having to duplicate your layer the exact number of times, there is a way to automate it.
To do this, make sure you have a Frame with Auto Layout applied.
Then rename the layer to include
@# in the name.
When Google Sheets Sync is run, it will duplicate the first child layer in the Frame with Auto Layout enough times so there's the exact same number of child layers, as there is values (rows/columns) in your spreadsheet.