OTOH, if all you want to do is identify the new entries, why not take a
really simple approach.

Use a column to contain an indicator of the fact that you have reviewed
an entry, say the date of your review or your initials or whatever.
Then hide that column when you distribute the spreadsheet. When you
receive it back, display that column. All the new entries will be
blank in that column. Autofilter that column on blanks. Now you will
see all the new entries, and only the new entries. Then, after you
review them, enter your "reviewed" indicator in the first entry and
drag it down through all the visible rows; only the visible rows will
be changed. Sort the table, hide the column again and redistribute ...

Use protection as necessary to prevent others changing that column.