In short: Treat XLSX as a workbook package with semantics instead of flattening it into plain text.
Cell semantics
Input values, calculated values, formulas, and number formats are classified independently so the result explains why a cell changed.
- Value and calculated value
- Formula and array formula range
- Font, fill, border, alignment, and number format
Workbook semantics
Sheet order and visibility, rows, columns, merged cells, names, protection, notes, VBA source, and connection package metadata appear as dedicated change types.