⭕.SLK Excel
Create an new text file, put the the below code and save it as .slk file:
demo.slk

Note that the shell.cmd refers to a simple nc reverse shell batch file:
c:\shell.cmd
Once the macro warning is dismissed, the reverse shell pops as expected:

Since the file is actually a plain text file, detecting/triaging malicious intents are made easier.
Note that the payload file could be saved as a .csv - note the additional warning though:

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