BUG: read_excel for ods files raising UnboundLocalError in certain cases
- [x] closes #36122 
- [x] closes #35802
- [x] tests added / passed
- [x] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

Need some guidance on tests here. Do we need tests for other file formats here as well? Also unsure about naming conventions.

The primary bug in this case (apart from the indentation problem in the original code) is that the code was ignoring cases where the XML of the cell had multiple child nodes that were not spaces

reverted implementation from #33233 incorporating part of its modifications.