2.1.578 Part 1 Section 18.2.19, sheet (Sheet Information)
a. The standard does not place any restrictions on the value for the name attribute.
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Office requires that the name attribute be less than or equal to 31 characters in length and follow the character limitations for sheet-name and sheet-name-special in Formulas ("[ISO/IEC-29500-1] §18.17").
b. The standard does not place any restrictions on the value for the sheetId attribute.
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Office requires that the sheetId attribute be between 1 and 65534 inclusive.
c. The standard does not place any restrictions on the value for the id attribute.
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Office requires that the id attribute be 255 or less characters in length.
d. The standard states that sheet names are unique.
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Office requires that sheet names are case-insensitive unique in any locale.