After asking the creator of the third-party software that is also interacting with this Excel file, I found that it uses the "Excel API .NET" component from http://www.skysof.com/ - so yes, a third-party component is generating the file.
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After asking the creator of the third-party software that is also interacting with this Excel file, I found that it uses the "Excel API .NET" component from http://www.skysof.com/ - so yes, a third-party component is generating the file.