code: public function setScale($pValue, $pUpdate = true)
      {
          // Microsoft Office Excel 2007 only allows setting a scale between 10 and 400 via the user interface,
          // but it is apparently still able to handle any scale >= 0, where 0 results in 100
          if (($pValue >= 0) || $pValue === null) {
              $this->scale = $pValue;
              if ($pUpdate) {
                  $this->fitToPage = false;
              }
          } else {
              throw new PhpSpreadsheetException('Scale must not be negative');
          }
  
          return $this;
      }
docs: Set Scale.
  Print scaling. Valid values range from 10 to 400
  This setting is overridden when fitToWidth and/or fitToHeight are in use.
  
  @param null|int $pValue
  @param bool $pUpdate Update fitToPage so scaling applies rather than fitToHeight / fitToWidth
  
  @throws PhpSpreadsheetException
  
  @return PageSetup