With some guesses:
L1S_T = readtable('L1S.xlsx','ReadVariableNames', 0);
L1S = L1S_T.Variables;
L1S = L1S(:, 1:3);
L2S_T = readtable('L2S.xlsx', 'ReadVariableNames', 0);
L2S = L2S_T.Variables;
L2S = L2S(:, 1:3);
figure; axes('NextPlot', 'add');
plot(L1S(:, 1), L1S(:, 2), 'b.');
plot(L2S(:, 1), L2S(:, 2), 'r.');
L12 = intersect(L1S, L2S, 'rows');
plot(L12(:, 1), L12(:, 2), 'co');
This reproduces your result. This means, that the cyan values overlap, the others are different.
Now focus the point on the bottom left side of the assumed overlap:
P = [0.8163, 0.8082]
[~, index1] = min(vecnorm(L1S(:, 1:2) - c, 2, 2))
[~, index2] = min(vecnorm(L2S(:, 1:2) - c, 2, 2))
format long g
L1S(index1, :)
L2S(index2, :)
Do you see it? The difference is in the last significant digit. You find the difference in the Excel tables also: Select the 26th and 433th row in 2nd column. While the display in the table is limited to 10 digits, the display on the top shows the difference.
Solution:
Rounding to a specific number of decimals is not a perfect idea, because it will not recognize 0.4999999999 and 0.5 . Better use ismembertol with 'DataScale'.
L12i = ismembertol(L1S, L2S, 1e-8, 'ByRows', 1, 'DataScale', 1);
figure; axes('NextPlot', 'add');
plot(L1S(:, 1), L1S(:, 2), 'b.');
plot(L2S(:, 1), L2S(:, 2), 'r.');
plot(L1S(L12i, 1), L1S(L12i, 2), 'co');