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xls-codec: the writer's remaining asymmetries -- formulas, images/OLE, CF12, and the currency code #1186

Description

@Mearman

Formulas are read but never written (the README writer scope's named gap). Images and embedded objects need the MS-ODRAW/Escher container trees plus a workbook-wide blip store -- its own mechanism per the README's own split. Non-cellIs conditional formats throw naming the type (the CF12-era spellings). And a currency cell's ISO code does not survive the round trip: the writer states a currency as its number-format string and the reader re-classifies the kind but cannot recover which ISO code the format named (pinned by the editor round-trip test's comment).

Defined names and per-cell fonts are blocked on the schema, tracked separately.

Evidence

#971 scorecard; packages/xls-codec README Writer scope; packages/documents.js src/edit/xls/editor.test.ts currency comment.

Affected packages: xls-codec

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