I've come across the problem where Excel will not play nice with UTF-8 encoded CSV files. See this related question on Stack Overflow.
I've followed the solution of exporting as UTF-16, however it seems that with UTF-16, the comma character doesn't work as a delimiter, only the tab character.
However I can't find anywhere what the correct filename and mime-type should be for tab-delimited files. I found somewhere stating that it was application/vnd.ms-excel and xls. This works ok for Excel 2003 but 2007 does not approve.
So what should it be?