You are right. In fact, my Excel (2016) did not write the preceeding row at all, therefore it required the index.
I fixed writing of the unnecessary index now.
The problem left is why Excel writes "AutoFitHeight=0", but fpspreadsheet writes "AutoFitHeight=1". And in fact the "very, very, very long line" is not wrapped when the file is opened by Excel, but it is when opened by fpspreadsheet.