https://bugs.documentfoundation.org/show_bug.cgi?id=98481
--- Comment #9 from Eike Rathke <er...@redhat.com> ---
And actually this is it: Google Sheets attributes formula cells with t="str",
which means "Cell containing a formula string.", which is correct but Excel
does not (at least not 2010). Removing those attributes from the
xl/worksheets/sheet1.xml stream makes LibreOffice load the document correctly.
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