The reason it does not happen in older versions is that MS has made fundamental change to the program code that writes the Excel application to Windows. This program code is integral to each program. MS did that sort of change Word 2013. In Word 2013 people
complained about a change in how Word drew unprinted boundary lines around the text. In 2010, the border was drawn as a single line around all of the text, a "page" border. In 2013 the border was drawn around each paragraph individually. MS replied that this
was "as designed", 2013 had fixed a "bug" in 2010. We didn't agree that the way that 2010 worked was the bug, but it's MS's call.
For the most part the change is transparent, except when there are unexpected interactions. In this case high polling speed mice interfere with the Window drag event. The mouse sends a message to Windows/Excel "n times per second" (the polling speed) reporting
how much it has moved to adjust the location of the mouse pointer. When you are dragging, the application has to also calculate how the application window looks in the new location. That requires a LOT more calculations than simply repainting the mouse pointer.
The gaming mice now send too many of these messages for excel to handle smoothly. This is a change to very fundamental application code. Even if the required code change is simple, it will require extensive testing to ensure the "fix" does not cause other
problems. That kind of testing takes time.