I have not used Excel for quite some time, so not sure if this will work.
What if you inserted an 'IF' command into A1 on a new worksheet, and copied it to all cells. Something like =IF(Sheet2!A1=Sheet3!A1,,"error") where Sheet2 and Sheet3 are your target files.
If the cells do NOT match exactly, it will show an 'error' in each cell.
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