2.1.1083 Part 1 Section 18.18.29, ST_FileType (File Type)

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a.   The standard does not state that this setting can be overridden.

In Office, this simple type is used in the absence of the byte-order mark (BOM), whose value shall override this setting.

b.   The standard states that "lin" and "other" are valid values for ST_FileType.

Office does not support the values "lin" and "other", and instead uses the value "win".