When false (the default) cells will be exported as numbers, booleans, etc, to Excel, and you need to format them to look the same. When true, all cells in the grid will be exported as strings. This way, they will look exactly the same, but you will have a string "1" instead of a number 1 in the Excel cell. You can't use those strings in formulas.
This property controls how to export cells in a global scope. To control cell by cell how they are exported, use the TTMSFNCGridExcelExport.OnExportCell event.
property TExportOptions.CellsAsStrings: Boolean