Does it make sense for the scroll bars to extend into the column and row headings?

If you look closely, the vertical scrollbar extends from the very top of the column headings down to the last row. To my mind, this looks a tad silly. It should really start at the top of the first row.

Its the same issue with the horizontal scrollbar. It starts at the left most side of the column headings row rather than at the left most side of the first column.

I can understand why this might be (because the column and row heading are really just another column and row). But it would look better if they started in the correct place.