priority of content over value?

A table cell (inside a table row inside a table inside a spreadsheet
document) an has content and a value, as in:

<table:table-cell office:value-type="string" office:string-value="Hello
World"><text:p><text:span text:style-name="auto_char_italic">Test
String</text:span></text:p></table:table-cell>

Do we have some priority whether a reader should show the content or the
value?

Andreas
 
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Andreas J. Guelzow
Concordia University College of Alberta