I don't know what you mean by "multiple layers of headings and rows", however, ODS MARKUP, specifically, TAGSETS.EXCELXP will create multi-sheet Excel workbooks which allows extensive control over print headings and print footers and also allow multiple tables to be placed together in one sheet. In addition TAGSETS.EXCELXP allows you to freeze Excel column headers for easier "scrolling" of long tables and allows you to turn on autofilter. This all works because TAGSETS.EXCELXP creates Spreadsheet Markup Language XML which is the Microsoft specification for Office 2003 XML.
Also, since you have previously posted of using Web Report Studio and the BI Platform, please keep in mind that not all of these destinations' output will work with the SAS Add-in for Microsoft Office. For example, TAGSETS.EXCELXP type of XML is not an output type that would be respected by the Add-in for Microsoft Office or Web Report Studio.