For Excel, there is a limit of 1048576 row limit.; For CSV file, it does not have a row limit. Current SEI version has limit on exporting a CSV file that is larger than Excel row limit due to same library was used to generate both Excel and CSV files. Thus, the ability to be able to generate CSV file as a workaround due to Excel having row limit would be good for customer with high transaction. (E.g Client is a payment gateway company)