Your spreadsheet seems to assume a 100% tax rate. 100 wealth does not directly translate into 100 gold per turn. The wealth is multiplied by the tax rate to arrive at your gold per turn. So 100 wealth from a Sake Den at a 30% tax rate yields 30 gold per turn.
On the Food Surplus vs. Rice Exchange debate, I think the base mechanics are also being misunderstood. As far as I understand, this is how it works (please correct me if I'm wrong):
1 Food Surplus yields 1 growth clan-wide for all provinces. Each 1 growth increases the town wealth by 1 per turn. Town wealth is then added up from all various factors (farms, buildings, total current growth) then multiplied by the current tax rate to yield gold per turn. For example if my town has a total 1000 composite wealth, at 30% tax rate it generates 300 gold per turn. If it has a 10 growth, then next turn it will be at 1010 composite wealth, and generate 303 gold per turn at a 30% tax rate.
A Rice Exchange yields +5 additional growth over a market, and +300 static wealth to the province once built while costing one food. Whether or not this is worth it depends directly on how many provinces you own. If you have 10 provinces, 1 Food Surplus yields 10 total growth clan-wide, while the Rice Exchange yields only 5. Granted it'd take 10 provinces 60 turns to recoup the static +300 bonus the Rice Exchange gave you for existing. However, you also have to account for the initial 3,150 (before modifiers) initial cost of the Rice Exchange.
When you throw Metsuke into the mix it starts to get complicated. Let's assume a Metsuke grants you +15% tax rate, thus bringing a 30% tax rate to 45% tax rate in a single city, and as in the above example we still have 10 total provinces. This means we're comparing the worth of +300 initial static wealth and +5 growth per turn at a 45% tax rate, to +10 global growth at a largely 30% tax rate.
Now, this is where it gets complicated. 45% taxes produce 50% more gold per turn than 30% taxes (i.e. 100 wealth at 45% rate is 45 gold, 100 wealth at 30% rate is 30 gold. 45 gold is 50% more gold than 30 gold). So, we can assume that +5 growth at 45% is really worth +7.5 growth at 30% tax rate. Because of this phenomenon, the higher your base tax rate, the less effective the static 15% boost from the Metsuke would be.
What does this all mean? In general if you have a lot of provinces you're still probably going to be a lot better off with just Food Surplus. Especially once you get to the point where you have 15-20+ provinces (or more if you're playing Domination) the clan-wide growth just trumps what a Rice Exchange can give you, even with the Metsuke's boost. Also, that frees your Metsukes up to go wreak havoc elsewhere. However, there are situations where the Rice Exchange/Merchant Guild beats out a food surplus, but it'd take a pretty complicated spreadsheet to arrive at the exact Tax Rate, Metsuke skill at overseeing towns, current number of provinces, and bonuses to building cost.
tl;dr
~10+ provinces: Food Surplus > Rice Exchange
<10 provinces: Rice Exchange > Food Surplus
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