2.1.640 Part 1 Section 18.3.1.66, pane (View Pane)

a.   In the standard the TopLeftCell attribute currently states use equals optional.

Office treats the TopLeftCell attribute as optional if state equals split; otherwise, it is required.

b.   The standard does not define what the value for the xSplit attribute indicates if the parent element is customSheetView.

In Office, when parent is customSheetView, the xSplit attribute is always saved as the number of columns (regardless of frozen or unfrozen state).

c.   The standard does not define what the value for the ySplit attribute indicates if the parent element is customSheetView.

In Office, when parent is customSheetView, the ySplit attribute is always saved as the number of rows (regardless of frozen or unfrozen state).

d.   In the standard the xSplit and ySplit definitions are reversed.

In Office, xSplit is the Vertical split position and columns visible in the left pane, and ySplit is the Horizontal split position and columns visible in the top pane.

e.   The standard states that the xSplit and ySplit values can be zero indicating none for that setting.

Office does not support setting xSplit and ySplit to Zero when the parent element is SheetView.