The cause appears to be the use of non-ASCII characters in file names. Microsoft describes it like so: “Any user may be ...
Many Excel spreadsheets use the IFERROR function to handle errors, but this masks critical structural and data issues.
As spotted by Bleeping Computer, Microsoft has published a new service alert related to Outlook. Labelled as issue EX1189359 and titled "Users may be unable to open Excel files attached to email ...