[REVIEW 3-6][REVIEW 3-5] follow up to previous patches for fdo#52998 fdo#52999

[Noel Power]

while the previous patches improved things ( and the comments 
(re)imported nicely into calc ) the export xlsx didn't load so nicely in 
Excel
Note: in the attached image CommentsBefore.png the temp.xlsx is there 
just to show what the exported comment would look like in excel when the 
comment is shown

http://cgit.freedesktop.org/libreoffice/core/commit/?id=56b0b2cbc0dc6538617e3f3b1005e4723ca227b0

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