From Date systems in Excel, we can find how such a number was converted to a datetime.
The 1900 date system
In the 1900 date system, dates are calculated by using January 1, 1900, as a starting point. When you enter a date, it is converted into a serial number that represents the number of days elapsed since January 1, 1900. For example, if you enter July 5, 2011, Excel converts the date to the serial number 40729. This is the default date system in Excel for Windows, Excel 2016 for Mac, and Excel for Mac 2011. If you choose to convert the pasted data, Excel adjusts the underlying values, and the pasted dates match the dates that you copied.
from datetime import timedelta, datetime
dt = datetime(1900, 1, 1) + timedelta(44378.097351 - 2)