Here is some strange behavior, I\'ve got a PowerShell script that converts an XLSX file into a CSV file. This script runs in the console without issue.
Trying to sc
AFAIK There are no official documentation from MS about this issue/limitation. It should be reported as a bug (contact Microsoft Support).
The requirement of a desktop folder (which SYSTEM doesn't have by default) shouldn't be necessary for excel to run and at least it should have created the folder if missing.