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Is this spec complete? It says it should be expect some time last year.

As far as I can tell, no. As of 2007-09-01 I can find no finally agreed standard/specification. The OpenDocument - Formula[1] subcommittee of the OASIS Open Document Format for Office Applications (OpenDocument) TC[2] seemed to be virtually moribund in June 2007 according to this email, which is disappointing.
That said, this email in July says:

The document revision named OpenFormula Specification 2007-07-20 (ODT) (openformula-20070720.odt) has been submitted by Mr. Eike Rathke to the OpenDocument - Formula document repository. This document is revision #58 of openformula-spec-20060221.odt it may be that they are almost there. WLDtalk|edits 11:38, 1 September 2007 (UTC)
updated the article with this info. Thanks. Matt. —Preceding unsigned comment added by (talk) 03:28, 6 September 2007 (UTC)