SYMPTOM
When exporting a panel into a Report service document users will find two blank rows in their excel document as demonstrated below:

STEPS TO REPRODUCE
In a report Service document turn on the export functionality for a panel as shown below:

Press export to excel as demonstrated below:

You will find the blank rows as demonstrated in the symptoms section.
ACTION
This is an intended formating functionality of Strategy and there is currently no plans on altering the export feature to introduce removing or altering these blank rows.
WORKAROUND
By creating a document from the grid report it will export with no blank rows.
KB440442