Well, I look at some of the pictures added to TMA for some sites and all I can see is what I think are natural cupmarks. If some of these are cupmarks proper then I pass loads of them every weekend.
There are some beautiful natural cupmarks about and even natural bullauns, especially over in the Burren's limestone pavements. I am sure that these must have inspired man to make his own to please the gods that made the natural ones - if the gods want their stones to have cups then that's what we'll do! (Then I'll drop mushrooms and come up with rings and spirals and ladders and ...)