This process concerns Word table cells that contain paragraph breaks and/or line breaks. If those are not removed before copying the table to Excel, the output goes to separate rows in Excel. The subsequent replacement of the pilcrow in Excel is to restore those formats as line breaks within the cells concerned.
Word table cell and row ends are designated by the Chr(13) and Chr(7) pair, which appear as '¤'symbols.
Since Word files are ordinarily saved with lower-case extensions (.doc, .docx, .docm), I saw no need to add the the TextCompare argument.