Identifying the Header Line
There is one inescapable chore that must be done manually: the identification of a header line versus a data line (or a row of data that contains a row identifier and values). There is no internal difference between these two types of lines.
For this reason, there must be manual intervention involved in spreadsheet disambiguation.
Sure, ideally, spreadsheet disambiguation should be free of manual intervention.
But it is a specious argument to say that something as manual as the creation of a spreadsheet should be completely automated. If complete automation was required, then a spreadsheet should never have been used in the first place. Fortunately, this process of identifying headers is quickly accomplished, taking just a few seconds.