Upstream pandas 3.0 will only try to use xlsxwriter if it is >= 3.2.0.

They appear to have chosen this version via a blanket "require <~ 1 year
old" policy ( https://github.com/pandas-dev/pandas/pull/60655 ) and not
because of any specific known problem.  The pandas 3 package I have in
Salsa reduces this to >= 3.0.0 and passes its tests with Debian's 3.1.9.
  Hence, this is *not* blocking anything.

However, is there any reason not to actually update xlsxwriter?