Published at LXer:
It has been a boast for around around 6 months now. OOXML defines spreadsheet formulas, and ODF doesn't. The Microsoft boosters have been parroting the party line for quite some time. But what you will not find is an examination of what OOXML actually specifies for spreadsheet formulas, or confirmation that it was done sufficiently. Maybe the assumption is that this would be a trivial task, documenting Excel's behavior? What could possibly go wrong? Let's find out.