Contrary to popular belief MS never deliberately obfuscated Office files; they were simply a raw dump of the internal objects as they were in memory. So obviously they would change between versions. Which made sense in the days when computers were a lot more resource constrained than they are now. Now with power and memory to spare, they can be encoded and decoded on the fly.
Kudos to Google for getting such impressive compatibility. Must have been insane amounts of man-hours to achieve. They at least have the ability to crawl the web, download docs and xls, and automate comparison. I’m not sure it’s even feasible otherwise.
1. https://en.wikipedia.org/wiki/OpenDocument_adoption#United_S...
http://www.decalage.info/files/JCV07_Lagadec_OpenDocument_Op...
Later they made the format a lot saner, but either way I'm pretty sure google would be fine.
It also depends if Microsoft had published the xls[x] spec, and under what license.