Solution : https://service.sap.com/sap/support/notes/589701 (SAP Service marketplace login required)
Key words :
official bw unicode release, display microsoft excel correctly, recent support package, future support packages, generated utf-8 encoding, double-byte languages, utf-8-csv files, sap logon entry, error message rfc_system_failure, microsoft excel
Related Notes :
1319517 | Unicode Collection Note |
643813 | Composite SAP note - BW Unicode |
588480 | Release restrictions for Unicode in SAP BW 3.x |