The answer to this depends very much upon how the files were created - if
they are EXACT copies of one another aside from the format then the physical
number of rows may well match, otherwise it might not.

Sounds silly I know but Excel will store a row in the file if a single cell
on that row has been 'touched' to use another strange term. Say the user
created a cell on a row and then deleted it again, Excel MAY still store the
record for the row in the file even though it appears to be empty. Without
digging into the structure of the two example files you supplied I suspect
that this could very well be the reason for the discrepancy.





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