It was a bug in Lotus 1-2-3 that was intentionally implemented into Excel, so technically it was a backwards-compatibility "feature". And some items from the original list aren't exactly "truths" as much as implementations or configurations, e.g.
> 19. The system clock will never be set to a time that is in the distant past or the far future.
> 19. The system clock will never be set to a time that is in the distant past or the far future.
> 20. Time has no beginning and no end.