technically, XLS is not a file format, it is just a file extension that 
associates the file with the MS Excel application.
the file content can be anything from CSV, TSV, OOXML to HTML.
what we often refer to as an XLS spreadsheet is actually a file in the BIFF8 
format.

https://www.openoffice.org/sc/excelfileformat.pdf

in other words, it is perfectly legal to name an HTML file as *.xls.

---

as for the Excel version, the progressive year numbers do not translate across 
platforms.
2011 (Mac) is not newer than 2010 (Windows).

for example:

the first version to accept UTF-8 (provided it has a BOM) was 2010 on Windows 
but 2016 on Mac.
you need to use UTF-16LE to force feed a text file (CSV, TSV) for Excel 
2011/2008 on Mac and Excel 2007/2003 on Windows.

--

in any case, the extension is not really the issue.

if Excel is capable of opening the file it will open it as a spreadsheet 
regardless of the extension.
if it opens it like a text file, the Excel version is simply too old.



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