John
One other consideration of course, unlike virtually any other MS product,
except possibly the platforms, they have to consider issues with billions of
existing users around the globe with versions back as far as possibly
version 5, but realistically 7, (95), which had only 16k rows.
There dilemma is, what do you do with the extra data when someone sends you
a file with greater than the number of rows you have. Simply, you make the
file formats incompatible, but that's a brave move with all the versions of
97, 2000, 2002, 2003 and, in your case 2004 out there
--
HTH
Nick Hodge
Microsoft MVP - Excel
Southampton, England
(e-mail address removed)