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a. The standard states that textlink is a formula linking to spreadsheet cell data.
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Excel requires that the value of the textlink attribute be a string referencing a cell or a cell range. It should reference a unique cell, as only the first cell in a cell range will be considered.
b. In the standard, child element txBody has minOccurs equal to zero.
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In Excel, if optional attribute textlink is specified, child element txBody is required.
c. The standard states that the values of the macro attribute are defined by the XML Schema string datatype.
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Office requires that the macro attribute value follow the same grammar as name-references ("[ECMA-376] Part 4 §3.17.2.5; Names") with a minimum length of 0 characters and a maximum length of 256 characters.