It looks like the Apache POI library gets the data out of the formats. The tool itself seems to compare the data cell-wise (i.e. A1 against A1 - no alignment se

It looks like the Apache POI library gets the data out of the formats. The tool itself seems to compare the data cell-wise (i.e. A1 against A1 - no alignment seems to be attempted) and there doesn't seem to be any handling for merged cells, charts, pivot tables, filters, data validation, etc.