See the attachments, .... they do include comments attached to cells that explain the expected entries.
Jim provides a good solution to define the entry definitions using Excel's comment function. Another method is to use the data validation function.
On the Settings tab set the allow dropdown to "custom. In the formula bar type "=FALSE". This will prevent someone from changing your header text.
On the Input Message tab, type in your explanation of the header.
On the Error Alert tab, select "Stop" in the Style dropdown, in the Title box type something like "Do not change this header (input cell, etc.)", and in the Error Message field inform the user that the cell is protected and cannot be changed.
The drawback to this method is the limited number of characters in the Input Message and the cell must be selected to display the Input Message. The drawback to comments is the ability to control their movement when columns or rows are hidden. Worksheet designer's choice.
As for ballooning for a
PFMEA or Control Plan, you may wish to study their construction in Dynamic Control Plan, DCP, training material.