The cause appears to be the use of non-ASCII characters in file names. Microsoft describes it like so: “Any user may be ...
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 ...
Microsoft is working to resolve a known issue that prevents some users from opening Excel email attachments in the new Outlook client.