I was just going to write that you can easily convert an MS serial date
value stored in Sqlite to a date string (using 40777 as example):

sqlite> select date('1899-12-31', 40777||' days');
2011-08-23

However, according to

https://support.office.com/en-us/article/DATEVALUE-function-df8b07d4-7761-4a93-bc33-b7471bbff252

the answer should be 2011-08-22.

1900 was not a leap year, 2000 was, can it be, that the MS Excel software
has this wrong?

Sqlite does the leap years correctly:

sqlite> select date('1900-02-28', 1||' days');
1900-03-01
sqlite> select date('2000-02-28', 1||' days');
2000-02-29
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