Phil Parkin (3/26/2014)
1) As Aaron has already pointed out, Excel doesn't do data-typing. Regardless of how Excel displays data, it is either text or numeric. Dates (I think) are stored as the number of days since 1/1/1900 (or maybe 1/1/1899). Decimals represent the time component. So I would try WHERE XLDate > nnnn (you'll have to work out what this number is).
I believe it is 1/1/1900, but I think they forgot the leap day in 1900, so the count is one day off. Just to show how complicated it can get with Excel. It's just easier to read everything as-is and deal with it at a later point.
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