Быстрый экпорт в эксель, собираем массив $arrayData первый массив содержит заголовки таблиц, дальше массивы данных

example.php

<?
  public function actionExportNumbersData()
    {
        ini_set("memory_limit", "-1");
        set_time_limit(0);
        $numbers = Numbers::find()->all();


        $spreadsheet = new Spreadsheet();

        $myWorkSheet = new \PhpOffice\PhpSpreadsheet\Worksheet\Worksheet($spreadsheet, 'РАО');
        $spreadsheet->addSheet($myWorkSheet, 0);

        $sheet = $spreadsheet->getSheet(0);

        $arrayData = [
            [
                'Название произведения',
                'Жанр',
                'Автор',
                'Индекс (К, АТ, АХ и т.д.)'
            ]
        ];

        /* @var $number Numbers*/
        foreach ($numbers as $number) {
            foreach ($number->used_work_owners_ar['name'] as $key => $workInfo) {
                if ($workInfo == '') continue;
                $arrayData[] = [
                    $workInfo,
                    $number->used_work_owners_ar['janr'][$key],
                    $number->used_work_owners_ar['author'][$key],
                    $number->used_work_owners_ar['index'][$key]
                ];
            }
        }

        $sheet->fromArray(
            $arrayData,
            NULL,
            'A1'
        );

        $nCols = count($arrayData[0]);

        foreach (range(0, $nCols) as $col) {
            $sheet->getColumnDimensionByColumn($col)->setAutoSize(true);
        }

        $myWorkSheet = new \PhpOffice\PhpSpreadsheet\Worksheet\Worksheet($spreadsheet, 'ВОИС');
        $spreadsheet->addSheet($myWorkSheet, 1);

        $sheet = $spreadsheet->getSheet(1);

        $arrayData = [
            [
                'Исполнители',
                'Изготовители фонограммы',
                'Название фонограммы'
            ]
        ];

        /* @var $number Numbers*/
        foreach ($numbers as $number) {
            foreach ($number->used_track_owners_ar['name'] as $key => $trackInfo) {
                if ($trackInfo == '') continue;
                $arrayData[] = [
                    $number->used_track_owners_ar['isp'][$key],
                    $number->used_track_owners_ar['makers'][$key],
                    $trackInfo
                ];
            }
        }

        $sheet->fromArray(
            $arrayData,
            NULL,
            'A1'
        );

        $nCols = count($arrayData[0]);

        foreach (range(0, $nCols) as $col) {
            $sheet->getColumnDimensionByColumn($col)->setAutoSize(true);
        }



        $writer = \PhpOffice\PhpSpreadsheet\IOFactory::createWriter($spreadsheet, "Xlsx");

        $tmpResource = tmpfile();
        $tmpResourceMetaData = stream_get_meta_data($tmpResource);
        $tmpFileName = $tmpResourceMetaData['uri'];

        //$tmpFileName = Yii::getAlias('@storage').'/export_'.date('y-m-d__H_i').'.xlsx';
        $writer->save($tmpFileName);

        $response = Yii::$app->getResponse();
        unset($writer);
        $tmpFileStatistics = fstat($tmpResource);
        if ($tmpFileStatistics['size'] > 0) {
            return Yii::$app->getResponse()->sendStreamAsFile($tmpResource, 'export_'.date('y-m-d_H:i').'.xlsx', []);
        }


        $response->on(Response::EVENT_AFTER_SEND, function() use ($tmpResource) {
            fclose($tmpResource);
        });
        return $response->sendFile($tmpFileName, 'export_'.date('y-m-d_H:i').'.xlsx', []);
    }
?>