Hi,
I repost the bug, with a faster link to DL the test file.
The crash is coming when adding a bitmap in the library, to fill a comment with a bitmap.

The file, with about 1000 lines is 95 Mo large, so here a link to DL it 
http://www.partage-facile.com/YSHUMUOAEP/test.ods.html
you try to fill the cell E1053 with this page, for instance,
http://www.scientificamerican.com/article/quasicrystal-meteorite-exposes-novel-processes-in-early-solar-system/

 adding as comment the picture of the page, so importing at first the picture to the bitmap library, to fill the comment with a bitmap and you get the "bad allocation" error, when you try to save the file.

The "Bad Allocation" don't compromize the import of the bitmap, so after a crash, it's possible to add a link, and a bitmap as comment, since the library was updated.
Then to save the file is possible (but crash from time to time yet)
Then adding another link, needing previously to import a picture in the bitmap library, and the crash goes on, since the import implies a  Bad Allocation .
Btw : if you work with a test file, filled with about 1000 lines, and try to suppress all the lines, except the 7 or 8 first ones, to get a test-ini, you will save a test-ini, being also 95 Mo !!!!
So, another bug, with openoffice 4.1.0