To address the trailing tabs problem, here are a couple of macros, one
which adds a tab  character to the exported file  for every cell  that is
blank within a row, the other just ignores empty cells. Both have no
trailing tabs. They both use the usedrange of a sheet.
This is my first foray into using the filesystemobject, so there may
be some gaffes!

Opening the resultant files  seems fine if opened directly in Excel
(right-click, Open with...).