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Fluff or incorrectly rephrase
Office Open XML actually uses dates in the XML schema format comtible to ISO 8601.
This comment refers to spreadsheet dates only in which the format used is not a ISO 8601 duration format but a decimal date format similar to ANSI date_1600 which is also a decimal date format.
Could be listed as a request comment to have spreadsheets also support (a subset of ) ISO 8601 dates but is currently a nonsense comment.