SYMPTOM:
Exporting a large report with more than 65536 rows to Microsoft Excel fails with the following error in Strategy Developer 9.4.x-10.x:

Desktop is unable to export to excel. specified worksheet may have merged cells in the area to which the report is being exported

Alternatively, the export operation can be performed through Strategy Web 9.4.x-10.x.
The Strategy Internal Reference Number for the issue discussed in this technical note is 437952.