A Microsoft spokesperson just notified me that there was an update to
MS07-002:

“on Thursday, January 18, 2007, Microsoft issued a targeted re-release
of the MS07-002 update for customers running Excel 2000.  While the
original version of this security update for Excel 2000 does protect
against all vulnerabilities discussed in the bulletin, it does not
correctly process the phonetic information that is embedded in files
that are created by using Excel in the Korean, Chinese, or Japanese
executable mode. For additional information, please see Microsoft
Knowledge Base Article 931183 at http://support.Microsoft.com/kb/931183/

The new version of MS07-002 for Excel 2000 protects against all
vulnerabilities discussed in the bulletin and correctly processes the
phonetic information that is embedded in files that are created by using
Excel in the Korean, Chinese, or Japanese executable mode. All Excel
2000 customers can obtain the updated versions through the same
distribution channels as the original release. Customers who are not
running Excel 2000 do not need to take action.”