Use um intervalo [sheet1$A5:Z] em vez de toda a planilha [sheet1$]
SELECT *
FROM OPENROWSET(
'Microsoft.ACE.OLEDB.12.0',
'Excel 12.0;HDR=YES;Database=c:\daniel\test.xls',
'SELECT * FROM [sheet1$A5:Z]'
);
SELECT *
FROM OPENROWSET(
'Microsoft.ACE.OLEDB.12.0',
'Excel 12.0;HDR=YES;Database=c:\daniel\test.xls',
'SELECT * FROM [sheet1$A5:Z]'
);