Thank you for sharing the sample spreadsheet.
I have evaluated the presented scenario while using Aspose.Cells for Java 126.96.36.199
as well as compared the results against Excel’s generated HTML. As per my observation, the row heights are not correct in Aspose.Cells’ generated HTML however, the text wrapping is same as Excel. Please check the attached archive for the resultant files for your review.
The problem of row heights have been logged as CELLSJAVA-41983 in our bug tracking system. Please spare us little time to properly investigate the matter and revert back with updates in this regard.