You have developed a BI Publisher custom excel template with output type set to ‘Excel’. When the user tries to open the xls file having more than 65k rows, an error is thrown that the file has been corrupted and would be unsafe to open the file.
It looks like the default output excel format is xls, which has a limit of 65k rows and this does not work with large reports. Is it possible to default the output excel format to xlsx/xlsm/xlsb?
Install BIP 11g version where it allows building excel templates with extension .xlsx, but normally this option is not viable as it involves changes to the current setup.
Re-develop the Excel layout template using MS Word RTF template. Register a new layout template with output type set to ‘Excel’. This will allow output rows being more than 65k rows.