Sharing a SS

I use Excel 2016 on a Windows 10 desktop

If I use the link provided by M$ with the Sharing option, how private is the Read Only option on an Excel SS -- NO EDITING

The SS is non-controversial, as well as NO need for a viewer to "jiggle" or play with anything, just view

In this mode, can a Viewer see my Comments?
These are only clarifications to save space on the SS

Thank you

Unless I am missing something, PDF does not look as I want
I like the SS format, BUT only viewable with certain sites "clickable"
With a Word doc, the PDF would look fine

Excel offers me a Read-Only sharing link that seems to do what I want
What is the downside to this?
Sorry I was not clearer

Thank you

Thank you for the clarification
I am exploring this, since I have never considered this use

I guess my core question is what is the point of "sharing as Read Only" Workbook?
I apologize, but I am missing why offer this IF it fails to do what I want