Only non-empty text. On a shape with an empty body "no text" is itself the information: a bare rectangle is a box drawn around the cells under it.
Reading order, not z-order: by the anchor's top-left, row-major. Z-order is the order the author happened to draw them in; callouts are written to be read down the sheet.
Hidden shapes are included. Hidden text is exactly what a reviewer wants surfaced, and the row marks it so the reader knows a human looking at the grid does not see it.
The shapes among
movablesthat have something written on them, in reading order.