CLN/TYP: pandas/io/formats/excel.py
- [ ] xref #37715
- [ ] tests added / passed
- [ ] passes `black pandas`
- [ ] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [ ] whatsnew entry

- Handle two type ignore items in ``pandas/io/formats/excel.py``
- De-duplicate ``has_aliases`` variable by extracting property
- Add typing for iterators yielding ``ExcelCell``
- Use named arguments for ``ExcelCell`` on some occasions (in two places de-duplicate by updating kwargs inplace)