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I assume that not all of these defaults are simply hard coded in the soffice / swriter ... executables or libraries

Why?

Specifically Width of columns / height of rows are hardcoded in sc/inc/global.hxx and sc/source/core/data/global.cxx (the height standard value of 256 increases with height of standard font, if required).

Each case should be considered individually (something could be in configuration possibly) - but many defaults are just hardcoded.