What JSON Lines is
JSON Lines is one complete JSON object per line, with no enclosing array and no commas between records. The file is not valid JSON as a whole, and that is the point.
Log pipelines, machine learning datasets and anything that appends records or reads them in a stream.
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 changes when you convert JSON Lines to Excel
Each line is parsed on its own, so a corrupt record does not take the file with it. Keys are unioned across lines in first-seen order, so a record missing a field leaves that cell empty rather than shifting the columns.
You get a single sheet with a header row and column widths sized to the content. Values are written as text unless type inference is on, which keeps identifiers like 0044 or 007 intact.
What carries over from JSON Lines to Excel
JSON Lines records 2 things about a table that Excel has no way to hold.
JSON Lines can hold a value that is itself a list or an object. Excel has only flat cells, so nested values are flattened into one cell rather than being spread across columns.
The keys stop being repeated: Excel writes the column names once at the top, so the same table takes noticeably less space.
JSON Lines can be read one record at a time. Excel has to be complete before it means anything, so the whole table is held in memory while it is written and a file that gets cut off part way through is not partly usable - it is unusable.
Both formats record types, so numbers, booleans and nulls survive as themselves rather than as text.