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When writing the OOXML documentation for functions, Microsoft rushed to market with a closed, proprietary development process. The result? Significant issues with the documentation of how those functions should operate.

This is the problem with a closed-source mentality to developing “standards.” The process assumes infallibility on the part of the authors. Excel is the best spreadsheet application, hands-down, but it doesn’t mean that Microsoft has the ability or the inclination to really focus on making the standard perfect. They would rather spend their time trashing ODF and putting political pressure on governments to accept their standard over the one developed with an open, peer-reviewed process.