I'm not sure that I believe this bit of the guide:
1 If at all possible, use a Cross-Tab. They’re guaranteed to export well without any special formatting.
If we change the crosstab to only have one Summarized Field then the headers come out correctly but then we're obviously missing some data in the table. If we only have a single visible header row then the headers line up okay as well but we're missing the header info.
I might try combining all the header rows into a single row with a formula and then post-processing the Excel file to covert the lines into separate rows in Excel.
Thanks,
John.