Data Validation formulas not working in Google sheets

[mateusztumatek]

PHP Version : 8.3
maatwebsite/excel : 3.1.55

Hello i have a problem with exporting xlsx files from laravel excel and open it in Google Sheets.
It seems that some of function that works in Excel not working on Google Sheets. For example data validation which refers to other cells. Example code:

 public function registerEvents(): array
    {
        return [
            AfterSheet::class => function(AfterSheet $event) {
                $sheet = $event->sheet->getDelegate();
                $validation = new DataValidation();
                $validation->setType(DataValidation::TYPE_LIST);
                $validation->setShowDropDown(true);
                $validation->setErrorStyle(DataValidation::STYLE_STOP);
                $validation->setFormula1('=$B$1:$B$100');
                $sheet->setDataValidation('A1:A100', $validation);
            }
        ];
    }

When i open exported file in Excel desktop the data validation is correctly setup on the A column cells, but when i open same file in Google Sheets it's not working.

Funny thing is that just save this file in Excel without changing anything seems to resolve problem...

My suspicion is that the problem lies somewhere in the Excel writer.

Other thing is that setup validation with simple list works as expected. For example $validation->setFormula1('"Value1, Value2"');