>I can imagine that if one were to look into how the documents are 
>generated, it would show interesting things like half the time going to 
>parsing XML or some other similarly relevant activity.
>
>This kind of nonsense is rampant in commercial systems.
>
>Anyone in this forum (maybe even working at MS) have a rationale for 
>naming an HTML file with a .xls extension?  (and distributing it to the 
>world....)

Imagine you want a quick-and-dirty export for medium-competent users.

You do not want to do all the configuration of sorting etc. because they
want to be able to sort it in their spreadsheet anyway.

You know that a file of any widespread format and with .xls extension
will be opened in the spreadsheet program the user uses — whether it is
Excel or LibreOffice, Calligra or something else.

Now: generating valid XLS is a pain. CSV is good, but there are problems
with default encoding. And HTML is opened easily by Excel _and_ contains
encoding header. Also, valid HTML is not complex to parse and it is also
easy to write a script that will reexport HTML file to CSV using any
spreadsheet program (maybe even lynx). So it gives optimal balance of 
inconveniences given their distribution of user skills. 



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