I’m well aware of the Microsoft support base article stating that it’s not supported to automate office products UI less. It seems that Windows Server 2008 x64 and Excel
The solution is really simple. The msdn forum thread can be found here
To make a long story short I'm posting the solution here, credit goes to H Ogawa
This solution is ...
・Windows 2008 Server x64
Please make this folder.
C:\Windows\SysWOW64\config\systemprofile\Desktop
・Windows 2008 Server x86
Please make this folder.
C:\Windows\System32\config\systemprofile\Desktop
...instead of dcomcnfg.exe.
This operation took away office automation problems in my system.
A Desktop folder seems to be necessary in the systemprofile folder to open file by Excel.
It disappears from Windows2008, Windows2003 had the folder, and I think it cause this error.