Using ... is equivalent to bringing the next line up to the end of the current line. So that code is equivalent to
CellArray = { 'X'
,'X' };
The last last of those lines is not brought up to the previous one because the ... itself on the line before it has been commented out.
You need to use
CellArray = { ...
'X' ...
...
,'X' ...
};
Or, since ... itself acts to comment out the rest of the line,
CellArray = { ...
'X' ...
...
,'X' ...
};