SYLK started as a export file format from Multiplan, the text precursor to Excel. It's more than 30 years old; more like 38 years.
I don't understand how the exploit works. SYLK content is just raw text and doesn't contain macros.
I see now. It supports commands for executing code, like EXEC() and HALT().
https://outflank.nl/blog/2019/10/30/abusing-the-sylk-file-format/