If we translate labels of Entity and Structure attributes these translations could be used as a default translation in screens, emails etc and in RecordListToExcel.
Especialy the use of translated label in the RecordListToExcel will be usefull. If it is a requirement to have the column headers in the user's language we have to create a duplicated structure per language with the labels translated. For each RecordListToExcel an if or switch must be implemented using GetCurrentLocale.