https://bugs.documentfoundation.org/show_bug.cgi?id=134316

--- Comment #21 from Mike Kaganski <[email protected]> ---
Note that in Excel, many sizes (e.g., widths of cells!) are measured in "digit
widths of characters in the default font".

The default font in Excel is not what Calc calls it; as explained in [2], "The
default font is always the first font in the styles font list, and is always
referenced by the default cell style ("Normal" style in Excel) which is used by
all empty unformatted cells in the document. To be able to calculate the
character width correctly, the default font must be known, which is the case
after the finalizeImport() or finalizeExport() functions have been called."

Note that it means, that the "default font" is *calculated*, not "defined" -
both for import, and for export.

[1]
https://opengrok.libreoffice.org/xref/core/sc/source/filter/excel/xltools.cxx?r=c78679b349573d718f8641071928d5f2edb47efa#314
[2]
https://opengrok.libreoffice.org/xref/core/sc/source/filter/inc/unitconverter.hxx?r=75036ee916046b9d1bfd705b368ffe94cc7cfa79#45

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