Header/footer images and comments together make corrupted Excel file

[sandraros]

(created after PR #1201)

Minimal reproducible example:

REPORT.

DATA: lo_excel     TYPE REF TO zcl_excel,
      lo_worksheet TYPE REF TO zcl_excel_worksheet,
      lo_drawing   TYPE REF TO zcl_excel_drawing,
      ls_key       TYPE wwwdatatab,
      ls_header    TYPE zexcel_s_worksheet_head_foot.
  DATA lo_comment TYPE REF TO zcl_excel_comment.

CONSTANTS: gc_save_file_name TYPE string VALUE 'abap2xlsx_issue_PR_1201.xlsx'.
INCLUDE zdemo_excel_outputopt_incl.

START-OF-SELECTION.

  CREATE OBJECT lo_excel.
  lo_worksheet = lo_excel->get_active_worksheet( ).

* Comment
  lo_comment = lo_excel->add_new_comment( ).
  lo_comment->set_text( ip_ref = 'B3' ip_text = 'Just a comment' ).
  lo_worksheet->add_comment( lo_comment ).

* Header
  lo_drawing = lo_excel->add_new_drawing( ip_type = zcl_excel_drawing=>type_image_header_footer ).
  ls_key-relid = 'MI'.
  ls_key-objid = 'SAPLOGO.GIF'.
  lo_drawing->set_media_www( ip_key = ls_key
                             ip_width = 166
                             ip_height = 75 ).
  ls_header-left_image = lo_drawing.
  lo_worksheet->sheet_setup->set_header_footer( ip_odd_header = ls_header ).

  lcl_output=>output( lo_excel ).

The corrupted part comes from the file xl\worksheets\_rels\sheet1.xml.rels inside the zipped XLSX file:

<?xml version="1.0"  standalone="yes"?>
<Relationships xmlns="http://schemas.openxmlformats.org/package/2006/relationships">
<Relationship Id="rId1" Type="http://schemas.openxmlformats.org/officeDocument/2006/relationships/vmlDrawing"
    Target="../drawings/vmlDrawing2.vml"/>
<Relationship Id="rId2" Type="http://schemas.openxmlformats.org/officeDocument/2006/relationships/comments" 
    Target="../comments2.xml"/>
<Relationship Id="rId3" Type="http://schemas.openxmlformats.org/officeDocument/2006/relationships/vmlDrawing" 
    Target="../drawings/vmlDrawing3.vml"/>
</Relationships>

whose Target file names (vmlDrawing2/3 and comments2) don't match the actual ones inside the zipped XLSX file (vmlDrawing1/2 and comments1):

▮ _rels
▮ docProps
▮ xl
  ▮ _rels
  ▮ drawings
    ▮→ _rels
    vmlDrawing1.vml
    vmlDrawing2.vml
  ▮ media
  ▮ theme
  ▮ worksheets
  comments1.xml
  sharedStrings.xml
  styles.xml
  workbook.xml

[sandraros]

NB: after the fix, we can see how the fix has changed the file xl\worksheets\_rels\sheet1.xml.rels: