XXE in PHPSpreadsheet's XLSX reader

PhpSpreadsheet is a PHP library for reading and writing spreadsheet files. The XmlScanner class has a scan method which should prevent XXE attacks. However, in a bypass of the previously reported CVE-2024-47873, the regexes from the findCharSet method, which is used for determining the current encoding can be bypassed by using a payload in the encoding UTF-7, and adding at end of the file a comment with the value encoding="UTF-8" with ", which is matched by the first regex, so that encoding='UTF-7' with single quotes ' in the XML header is not matched by the second regex. An attacker can bypass the sanitizer and achieve an XML external entity attack. Versions 1.9.4, 2.1.3, 2.3.2, and 3.4.0 fix the issue.