What Excel is
An Excel workbook is a zip archive of XML parts describing sheets, cells, formulas, styles and charts. The .xlsx extension is that format; .xls is the older binary one from before 2007.
Finance, operations and anyone who received a file from finance or operations.
What Box-Drawing Table is
The same grid as an ASCII table, drawn with Unicode box-drawing characters instead of punctuation.
Terminal UIs and documentation where the output is known to be UTF-8.
What changes when you convert Excel to Box-Drawing Table
Only the first sheet is read, and cells are read as the text Excel displays rather than the number underneath. That matters for dates: a cell showing 15/03/2026 arrives as that string, not as a serial number you would then have to decode.
Prettier than plus signs, and safe anywhere the reader's font has the box-drawing block, which is almost everywhere in 2026.
What carries over from Excel to Box-Drawing Table
Excel records 4 things about a table that box-drawing table has no way to hold.
Excel distinguishes a number from the text of a number; box-drawing table does not, so every value arrives as text and has to be re-parsed by whatever reads it next.
An empty cell and a missing one are the same thing in box-drawing table, so a null and an empty string in the Excel both come out blank and can no longer be told apart.
A line break inside a cell ends the row in box-drawing table, so line breaks are replaced rather than carried through.
box-drawing table marks its header cells differently from its data cells, so the first row is written with that marker.
Anything visual in the Excel - weight, alignment, colour, column widths - has no counterpart in box-drawing table and is dropped. The values are what survives.