Excel files aren't like this code

[maurymarkowitz]

Looking over: https://msdn.microsoft.com/en-us/library/office/gg278316.aspx#MinWBScenario

I am struck by how different this article is from an actual minimal Excel file. For instance...

[Content Types].xml is not mentioned
the xl subfolder is not mentioned
the separation in the worksheets and _rels and similar is not mentioned
etc.

I realize that this article is about OpenXML, and that one can organize the output as they see fit. But given that Excel is the canonical example of SpreadsheetML, it seems some discussion based on real-world examples would be useful.