How smart is Compare Files aka Spreadsheet Compare?

I found out about the Compare Files is a feature in Pro Plus:

 

https://support.office.com/en-us/article/compare-two-versions-of-a-workbook-by-using-spreadsheet-compare-0e1627fd-ce14-4c33-9ab1-8ea82c6a5a7e

 

I don't currently have access to it, but I'm wondering whether it's at least as smart as a basic text diffing tool in tolerating offsets.

 

Concretely, if I insert or delete a row (or column) in one of the sheets, will it highlight just that row/column as the difference, or will it highlight everything after it as well?

 

If it's smart enough to tolerate row/column shifts, can it do this on a per-table basis (as it's common for a worksheet to contain multiple tables)?  For instance, if I have two tables side by side, and I insert a row into only one of them, will this highlight all the rows below that inserted row in either one of the tables?

Thanks!