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**Summary** As an initial step in reducing the complexity of the monolithic `partition_xlsx()` function, extract all argument-handling to a separate `_XlsxPartitionerOptions` object which can be fully covered by isolated unit tests. **Additional Context** This code was from a prior XLSX bug-fix branch that did not get committed because of time constraints. I wanted to revisit it here because I need the benefits of this as part of some new work on PPTX that will require a separate options object that can be passed to delegate objects. This approach was incubated in the chunking context and has produced a lot of opportunities there to decompose the logic into smaller components that are more understandable and isolated-test-able, without having to pass an extended list of option values in ever sub-call. As well as decluttering the code, this removes coupling where the caller needs to know which options a subroutine might need to reference.