>What I've noticed is that most managers have a pretty good grasp of Excel and want the data provided in Excel so they can configure / create their own reports. Just answering why they want the data in Excel.

I certainly agree, and I have a number of my report cursors and views available as an OLE data-transfer to Excel in my vfp apps, as these are very popular with some end-users proficient with Excel. I have buttons on many forms now "Export To Excel." I keep getting more requests, in fact :)

But these are all fairly small, usually only a few dozen records, going up to maybe 5,000 records or so. Having used Excel myself quite a lot, I can't see that I'd want to work with Excel files larger than a few thousand records, and certainly not 100s of thousands. Aagh! :)