I've found the solution.
To make work the line breaks in windows notepad you have to change the php carriage return "\n" to "\r\n"
Edit the mod/attforblock/export.php and commit the following changes.
line 134 => echo $sheettitle."\r\n";
line 135 => echo $groupstr."\r\n\n";
line 148 => echo "\r\n";
line 160 => echo "\r\n";
I've added one more "\t" in lines 152,155,158. This avoid the mix of columns "Student Id" and "Surname"
The script is atached
Attendance (plugin)
Attendance module ignore the carriage return
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