Problem creating literal setFunctions on XLSX

Using the attached Template, an error occurs when trying to export an issue without Affects Version/s:.
The returned file is as displayed on screenshot-1, and as can be seen, the result of the setFunction is keeping the ' symbols, and it shouldn't - at least, this doesn't occur with DOCX templates. This also creates a problem, as the conditional block isn't entered as it should, maybe because it considers the '##' value as empty like the Affects Version/s:.
However, if I edit the template and remove the ' symbols from the setFunction, then it works properly, as can be seen on screenshot-2.
The major concern here is that this action isn't the same between XLSX and DOCX templates, as it should be.