If there are two or more cells in one row and do any operation to effect their position,
such exported file will make Excel occur error when loading.
(operations such as insert/delete row/columns or shift cell... etc.)

reproducing step:

1. load attached file comment.xlsx
   • there are two comment at B2 and D2
2. right click A2 and click insert > shift cells right
3. save/export xlsx file
4. load such file in Excel
   • Excel will show error message and needs to repair this file