https://bugs.documentfoundation.org/show_bug.cgi?id=149267

--- Comment #7 from [email protected] ---
just my guess:

LibreOffice manages gridline status per document.

if you set

[Tools] -> [Options] -> [LibreOffice Calc]
[Grid lines] under [Visual Aids] to "Hide", lines on ALL sheets goes away.

On the other hand,
Excel manages this per sheet.

these seems ,at least to me, libreoffice stores the grid line status only to
the document settings, but not to the sheet settings.
On exporting to excel, the default data(true) for only per sheet,not document,
is retrieved.

and the retrieved data(true) is written to xlsx.

https://opengrok.libreoffice.org/xref/core/sc/source/ui/view/viewdata.cxx?r=c5b3f885#3899

https://opengrok.libreoffice.org/xref/core/sc/source/ui/view/viewdata.cxx?r=c5b3f885#3666

https://opengrok.libreoffice.org/xref/core/sc/source/filter/excel/xeview.cxx?r=b225980d#436

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