Add UTF-8 BOM for MS Excel

views_data_export-Set_the_UTF8_BOM_for_CSV.patch

diff --git a/theme/views-data-export-csv-header.tpl.php b/theme/views-data-export-csv-header.tpl.php
index e40a1bf..9fe4424 100644
--- a/theme/views-data-export-csv-header.tpl.php
+++ b/theme/views-data-export-csv-header.tpl.php
@@ -2,5 +2,8 @@
 
 // Print out header row, if option was selected.
 if ($options['header']) {
+    // Begin file with UTF-8 BOM.
+    print ("\xEF\xBB\xBF");
+    // Content stream
   print implode($separator, $header) . "\r\n";
 }