http://bugs.winehq.org/show_bug.cgi?id=20950
--- Comment #2 from Isak Frants isakfrants@hotmail.com 2009-12-08 13:37:58 --- Yes, both with SP2 and with no SP at all.
In Windows Excel behaves differently. It actually changes the modification date immediately when I open a .xls file. It then restores the original modification date when shut down. This is different from the Wine behaviour where Excel changes modification date when shut down.