What’s inside the workbook
The download is a genuine Office Open XML workbook — a ZIP archive of SpreadsheetML XML parts, the same container Excel itself writes — with a single worksheet named Sheet1. Row 1 is the header, built from the union of every object’s keys in the order they first appear: if the first record has id, name, salary, active, and skills, and a later record adds office, the sheet gets six columns and the earlier rows simply leave that cell empty. Missing keys never shift data sideways, because every row is written against the full header.
Cells are typed, not stringified. A JSON number becomes a numeric cell, so SUM, sorting, and filtering work the moment the file opens; true and false become real boolean cells that Excel displays as TRUE and FALSE; strings are written as inline text. That last point matters more than it sounds: an ID like "00501" stays text with its leading zeros intact instead of being coerced to the number 501, which is what CSV imports routinely do. null values and missing keys produce genuinely empty cells — the cell is omitted from the XML entirely, not filled with the word null.
Values that are themselves objects or arrays cannot be spread into a single cell without inventing a convention, so the converter keeps them lossless as compact JSON text: ["math","compilers"] lands in the cell exactly like that. Nothing is dropped, but if you want one column per nested field, flatten the JSON first — the flatten tool rewrites nested keys as dotted paths — and then convert the flat result. A single top-level object becomes a one-row sheet, and an array of plain values becomes one column named value, so the tool stays predictable whatever shape you paste.