2.1.646 Part 1 Section 18.3.1.75, scenario (Scenario)
a. The standard states that the values of the count attribute are defined by the XML Schema unsignedInt datatype.
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Excel restricts the value of this attribute to be at least 1 and at most 32.
b. The standard states that the maxOccurs value for the inputCells child element is unbounded.
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Excel limits the occurrences of this element to 32.
c. The standard does not limit the length of the value of the name attribute.
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Excel restricts the value of this attribute to be at most 255 characters, after decoding.
d. The standard states that the name attribute must be unique for the workbook.
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Office only requires that the name attribute be unique for each worksheet (allows duplicates in a workbook).
e. The standard does not limit the length of the value of the user attribute.
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Excel restricts the value of this attribute to be at least 1 and at most 54 characters, after decoding.
f. The standard does not limit the length of the value of the comment attribute.
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Excel restricts the value of this attribute to be at most 255 characters, after decoding.