Bullet points for you:

a) MSOOXML is deliberately named to confuse the trade mark of Open Office.

b) the proposed standard uses unavailable technology (MS's VML)

c) the proposed standard standardises a bug (1900 is NOT a leap year, MS)

d) the fast track is for de facto standards that have been tested in the heat of the marketplace, there is NO MSOOXML standard out there

e) it isn't XML: the namespaces cross over and some elements are modal (meaning one thing in one application and another in a different application, even though they use the same XML namespace)

f) RAND without ND patent "I promise not to sue as long as you're 100% compliant but still not using the stuff we haven't specified (which is required to become 100% compliant)"

g) if it was a standard, why did MS stuff the ballots with MS MVP's?

h) if it was a standard, why did MS take over the voting chair?

i) if it was a standard, why isn't MS using it?