Cell B1 of first sheet :
test_pv_95.xls
I get :
&�?���??????
Instead of :
&é?¥®™?????? (Excel 2003 to 95 lost arabic and hebrew characters, I shoud have had &é₤¥®™≠بةائӨ)
I think we are near of the issue #10
I put an utf8_encode() and it works but I don't know if it can generates side effects.