https://bugs.documentfoundation.org/show_bug.cgi?id=162384

--- Comment #5 from Paul <[email protected]> ---
I am absolutely not qualified in this topic, please let me know if I'm saying
nonsense.

The difference between Calc and Excel is huge. It seems to me that the default
style that Excel applies is the CellXf of index 0, while Calc applies the
CellXf of index 1.

I tried making a file with the following CellXfs:

```
    <cellXfs count="2">
        <xf xfId="0" fontId="0" numFmtId="0" fillId="0" borderId="0"
applyFont="0" applyNumberFormat="0" applyFill="0" applyBorder="0"
applyAlignment="0" applyProtection="false">
            <alignment horizontal="general" vertical="top" textRotation="0"
wrapText="false" indent="0" shrinkToFit="true"/>
            <protection locked="false"/>
        </xf>
        <xf xfId="0" fontId="0" numFmtId="0" fillId="0" borderId="0"
applyFont="0" applyNumberFormat="0" applyFill="0" applyBorder="0"
applyAlignment="0" applyProtection="true">
            <alignment horizontal="right" vertical="bottom" textRotation="0"
wrapText="false" indent="0" shrinkToFit="true"/>
            <protection locked="false"/>
        </xf>
    </cellXfs>
```

And Excel loads it with the default vertical alignment to the top, while Calc
loads it with the default alignment to the bottom.

This seems to be the root cause of my issue.

Is this a bug, a feature? Who is the responsible party here?

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