Because they actively use the Excel spreadsheet to cheat, its not card counting.

Read la the article...

This is the specific part

172A.—(1)  A person must not, in relation to the playing of any game in a casino, obtain or attempt to obtain any money or advantage for himself or herself or any other person —
(a) by a fraudulent trick, device, sleight of hand or representation;
(b) by a fraudulent scheme or practice;
© by the fraudulent use of gaming equipment or any other thing; or
(d) by placing a bet in a game after the result of the game is known.

I'm not really sure if what he did is considered cheating. He didn't interfere with the game, nor did he change any outcome in the game. Card counting is not illegal. At most the casinos can ban the player.

edit: ah I see, he transmitted the info to another party, who communicated the results to him

if you send info to another party, then he use feng shui to gain advantage and pass it back to you? probably

if you keep everything in your head and choose the most ong seat at the table, probably not.

Not according to the law in Singapore. Any device used to counter record the cards is already an offence.