For consistency with Spreadsheet_Excel_Writer it would
be nice if row and column indeces were zero-based, i.e.
if the value of A1 was stored in $sheet['cells'].
It may seem awkward that row n has index n-1, but the
columns already use numbers instead of letters, so
there is no consistency there.
Possibly it could be turned into an option whether
zero-based or one-based indeces should be used.
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