Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations, the description carries the full burden. It discloses the key behavioral traits: creating an empty sheet, switching to it, and returning the new sheet id. It doesn't address permissions or error conditions, but for a simple creation tool, this is sufficient and adds value beyond the schema.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.