This is an excellent idea. However, please use something other than strikethrough or colored cell filling. Both of those are used for visual reasons by users.
Alternative:
Please consider a different colored cell-corner triangle or a triangle in the middle of the top of the cell? Those types of indicators would be consistent with other Excel UI in that they are driven by the content (comments, notes, possible errors, etc.), not part of content formatting.
Additional idea (of less worth than the colored corner triangle):
Might also provide a way to toggle on/off dimming out all the cells that are not stale, kind of like filtering by color but could not actually filter since cells could be all over the place. But the idea is to click a button and the stale cells "pop" because the non-stale ones are all visually dimmed. This argues against my preference for not coloring the cells, but think it would be valuable all the same. Would be optional and the colored corner triangle would still be there.
Thank you for reading and considering.