Short solution for no patient:
Warning: you must install both driver, access engine and .net runtime 6.0, missing any of one will result your arcPro crashing or freezing, no response, or simple can't open at all.
Long story:
ERROR excel file keep spinning forever, can't open excel file. ArcPro v3.2.1
https://support.esri.com/en-us/knowledge-base/problem-issues-accessing-excel-files-in-arcgis-pro-3-0-000027949
There are x86 and x64 2 type of installer, which one should I use? How to find my windows whether it is x86 or x64?
search system info on windows
Now you need download and install these 2 file if you are using x64 windows like me
If you want to export to excel table from arcgis pro, you must install excel driver
https://pro.arcgis.com/en/pro-app/latest/help/data/excel/prepare-to-work-with-excel-in-arcgis-pro.htm#ESRI_SECTION2_26C59527A7D8462D86A17F74B6ADBFFC
Microsoft .NET 6 Desktop Runtime - Windows x64 Installer must be installed
the 32-bit .NET 6 Desktop Runtime - Windows x86 must also be installed.