Because Excel doesn't allow 0 row tables. The reason is likely same as for why ClosedXML doesn't allow it. Allowing 0 row makes life miserable, because once there is no header and no total and there is 0 rows, there is no valid reference to the table area - that is invalid.

1:1 conversion between structure reference and A1/R1C1 notation wouldn't work (empty data area can't be turned into a valid reference). That would cause problems with total calculations and many other similar things.

I don't know (nor really care) how can EPPlus can create 0 row, but when I try, Excel reports problem with content.

	using (var package = new ExcelPackage(@"epp-table.xlsx"))
	{
		var worksheet = package.Workbook.Worksheets.Add("Sheet1");

		worksheet.Cells["A1"].Value = "Name";

		var range = worksheet.Cells["A1:A1"];
		var table = worksheet.Tables.Add(range, "MyTable");

		table.ShowHeader = true;

		package.Save();
	}