Excel refusing to open files? Blame the KB 3115322, 3115262 security updates in your Windows… (see this)
As always, Excel is causing a lot of problems… Microsoft Excel is not trustworthy… ( see this )
Then, the solution to open the HTML exported JIRA files (Excel files) in your computer is this:
Open Excel Go to File –> Options –> Trust Center –> Trust Center Settings –> Protected View Uncheck “Enable Protected View for files originating from the Internet”