What's the better way to insert cell comments in excel 2007 files programmatically using c# and .net 3.5?
I just did exactly that but with MS Word (using Microsoft.Office.Interop.Word
range.Comments.Add ( range, ref _categoryMessage );
So, I would suggest using Microsoft.Office.Interop.Excel and the similar method. Consider this from MSDN:
https://learn.microsoft.com/en-us/dotnet/api/microsoft.office.interop.excel.range.addcomment
Also see this too