Since we have seen a lot of theories,
here is some condensed description.
65535-2^-35, 65535-2^-36, 65535-2^-37,
65536-2^-35, 65536-2^-36, 655356-2^-37
are numbers exhibiting this problematic behavior.
So if a floating point calculation has such a result,
(which is not visible because Excel does not display enough decimal
digits) then you get 10000 or 10001 displayed.
What also is interesting that in these cases
MOD(...,1) gives -2^(-35)... displayed in decimal as
-0.00000000002910383046 (with 20 decimal digits)
MOD(...,1) never should return negative values.
ROUND(...,1) in these cases also produce the wrong result (10000 or
10001), the this is persistent. Any further calculation using the result
of applying the ROUND function will be wrong.
So if the display engine used ROUND and/or MOD to create the displayed
value, that would be consistent with all the errors reported so far.
MS in the Excel blog at
http://blogs.msdn.com/excel/archive/2007/09/25/calculation-issue-update.aspx
states that the error occurs with exactly 12 floating point values, 6
near 65535 and 6 near 65536.
Earlier in this mail I listed 6 of them, but I could not find the other
6 yet.