ODS EXCEL can only create XLSX files. The XLS format is completely different, and needs (at least in the case of SAS) MS-supplied, Windows-only modules to create/access them.
Up to the introduction of ODS EXCEL, ODS TAGSETS.EXCELXP was the way to go.
An application that has not been maintained for decades (XLSX was introduced in 2007) may not be dead yet, but it sure smells funny.
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