In addition to the Excel file that is generated by the export process, a .UIDs file is created. This text file contains the UID for every object and relationship that is exported.
The .UIDs file is used during import to determine the following:
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New objects and relationships – objects in the .xlsm file that have a UID not in the .UIDs file
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Resurrected objects and relationships – objects in the .xlsm file and in the .UIDs file that don’t exist within the schema container
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Deleted objects and relationships – Objects within the schema container and in the .UIDs file that no longer exist within the .xlsm file
Without the .UIDs file (or something equivalent), it would be impossible to detect whether an object in the .xlsm file is a new object versus a resurrected object. Likewise, without the .UIDs file, it would be impossible to determine objects that were deleted from the .xlsm file.