They are the same.
SoapUI:
Name = BinaryFile
Content type = application/vnd.ms-excel
Type = MIME
Size = 14543
Part = BinaryFile
ContentID = BinaryFile
SAP AL11:
Length = 14543
If I open these 2 files (one from SoapUI and one from AL11) in Notepad++, I see the same.
But in Excel only the file from SoapUI is valid.
File from SAP looks like :
Regards,
Youri