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Hmm. Interesting. When I copy a newly created comment picture from File1 to a brand new File2, there is only one picture object in File2, there is no problem in File2 upon save and reopen. If I save File1 after creating the picture comment, reopen File1 and then copy this same image comment to brand new File3, that File3 is corrupted upon Save/Reopen, yet there is only one image object in that entire file.
The source File1 does not experience any problems, but any copying of a previously saved comment picture to another tab of File1 or to a totally different file corrupts the target file. This implies the picture data being copied to the target is bad as soon as File1 has a Save operation after the picture data is created, but is OK before any Save.
Not sure from your remarks whether Excel is confused with the comment text having the same name as the picture name. In my case my comment text is the name of the Actor, and the background picture of the comment is from a file <actor name>.jpg. In fact I created a VBA subroutine and associated hot key which, based upon invocation of the hot key, it looks up the actor name from a different field, creates a new comment with that actor name as comment text, and fill in the comment picture from the file of that same name (which I suppose assign that name to the picture object). Which is to say my <comment text> = <picture name> for the same comment.
I will try your suggestion tomorrow on changing one or more of above parameters to see if problem goes away for Excel 2010/2013 format files. You Exit routine to run for bulk adjusting the problem parameter values (image object name) is a good idea if that is causing the problem, or perhaps in my case add some extra steps in my comment create VBA to modify the newly created object name immediately after each create. I will let you know how I make out. Many thanks for pointing out to me the likely cause of this corruption situation.