"#2, Because it is a newer version of Office. Also, the thing I see that can't be done with Excel 2003 is the semitransparent data elements. I don't really know why MS didn't put that in Excel 2003, XP and 2000 (which are the only operating systems it will run on) both support transparencies."
The first OS X version had it too. It's called: the app is using the capabalities of Aqua, and despite what progress Windows has made towards adding better graphic elements to GDK+ and DX9, the APIs to easily create such "drawing" effects is not easy to do in Windows apps yet without doing it in a custom way; Aqua makes it very easy to do in any OS X app.
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