We have a FlexGrid that shows two years - for each year there are three columns. When this is exported to Excel, even with the flatten option selected, the header is in two rows. Of course this is a real pain in Excel. It means you then must adjust Excel, add the year to each of the respective columns to make just one header row. Then you can filter, pivot, etc.
My idea is to improve the Excel flatten option. It should do the above work for the user. It should put everything into one header row in Excel. Otherwise, "flatten" is not true.