One of the merged files saved ok, so there was a mismatch error with the other. All I did was create a TM using your sdlxliff, opened the offending excel file on its own, pre-translated and save the file.
I don't know why this problem occurred... maybe an issue in closing down Studio or saving to a network drive perhaps. Just guessing really, but I'd say something caused your sdlxliff to get corrupted somehow.
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