If you use an apostrophe the value will be converted to text.
It seems that in your example you do not change the value itself (to the text equivalent containing the formated number), you just apply the format to the cell and then overwrite it with '.
I think you should try following code:
cell.NumberFormat = "@" ' set cell format to text
cell.Value = Format(cell.Value, "#,##0") ' Format() returns formated number as a string
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