If you had just used a compliant XML parser as intended, you might not even have noticed that different encodings of namespaces was even occurring in the files! It just "doesn't register" when you let the parser handle this for you in the same sense that if you parse HTML (or XML) properly, then you won't notice all of the & and < encodings either. Or CDATA. Or Unicode escapes. Or anything else for that matter that you may not even be aware of.
You may be a few more steps away from making an XLSX importer work robustly. Did you read the spec? The container format supports splitting single documents into multiple (internal) files to support incremental saves of huge files. That can trip developers in the worst way, because you test with tiny files, but XLSX-handling custom code tends to be used to bulk import large files, which will occasionally use this splitting. You'll lose huge blocks of data in production, silently! That's not fun (or simple) to troubleshoot.
The fast, happy path is to start with something like System.IO.Packaging [2] which is the built-in .NET libary for the Open Packaging Conventions (OPC) container format, which is the underlying container format of all Office Open XML (OOXML) formats. Use the built-in XML parser, which handles namespaces very well. Then the only annoyance is that OOXML formats have two groups of namespaces that they can use, the Microsoft ones and the Open "standardised" ones.
[1] Famously! https://stackoverflow.com/questions/8577060/why-is-it-such-a...
[2] https://learn.microsoft.com/en-us/dotnet/api/system.io.packa...