DPL-nnn Consider replacing Roo [Ruby 3 blocker] [C=M,V=2]

[JamesGlover]

Describe the Housekeeping
Roo is a gem used to parse XLSX files and CSVs for manifest processing. However, it has issues when attempting to use Ruby 3, and hasn't had an update since February 2020.

The Ruby 3.0 issues have been fixed on master, so we could potentially pull an appropriate commit, however we should consider replacing the gem entirely (or looking for active forks).

See:
https://rubygems.org/gems/roo
roo-rb/roo#560
roo-rb/roo#551

Blocking issues
Describe any other issues or tickets that may be blocking this change.

Additional context
Add any other context about the problem here.

[JamesGlover]

Example other gems (Not looked at these extensively yet)
https://github.com/weshatheleopard/rubyXL