fpspreadsheet: Implement virtual mode for all biff file formats. Add record limitations with writer-specific max row and col counts: a file is not written to a particular file format if it exceeds the limitations of the file format.

git-svn-id: http://svn.code.sf.net/p/lazarus-ccr/svn@3307 8e941d3f-bd1b-0410-a28a-d453659cc2b4