Edit to add: your main points are spot on, IMO, but: Original: I'm not even sure I agree that 'comments' are good, particularly if they're going to be intenti

Edit to add: your main points are spot on, IMO, but: Original: I'm not even sure I agree that 'comments' are good, particularly if they're going to be intentionally ignored by GUI s/s apps. If you have meaningful information, put it in the furthest right-column, so it appears in spreadsheet editors on the right of the data. If it's not meaningful to the person who will open the file, why include it?