Does Claris ever listen developer feedback?

But he sits on them, like he did say a long time ago he read tens of thousands user request (before the ideas section) and still sat on them.

Who cares if he reads them, he does nothing about them.

If so, we would at least had a feature for custom excel headers

To convey this opinion in a manner that is in accord with the.fmsoup values, member would have done better wording it as follow:

Indeed, he did say a long time ago he read tens of thousands user request (before the ideas section). I did not notice any outcome at that time. That's why being told that he reads all the ideas submitted doesn't make me feel better. It frustrates me.

I don't think his reading them can be construed as a positive omen. If I could have observed at least a few popular requests implemented, like a feature for custom Excel headers, I might feel more hopeful or optimistic.

Why it is better:

When expressing one's opinion, it is important to use the subjective form (Me, I, my) instead of disguising it into an absolute "fact" form (It is, this). Most of the time we do this unintentionally, to give weight to what we declare. However, it prevents us from taking a step back and examine the thoughts and the emotions that are interfering with a fruitful communication.

Using expressions like "It seems to me, the way I see such, I admit I can be seeing more than there is to it, I believe that" when bringing a matter about which you do not have certitude or primary source information is less offensive. After all, do we really know what he thinks, what she does, how they feel? Often time we impugn motivations on others without having substantial bases or arguments to support our opinions.

Above, the opinion "I don't think this can be construed as a positive omen" is expressing a doubt about what Kalman will do following to his reading.
It is more accurate than accusing him of sitting on it.
The argument, "If I could have observed..." support the opinion.