Solution : https://service.sap.com/sap/support/notes/589701 (SAP Service marketplace login required)
Key words : 
official bw unicode release, display microsoft excel correctly, recent support package, future support packages, generated utf-8 encoding, double-byte languages, utf-8-csv files, sap logon entry, error message rfc_system_failure, microsoft excel
Related Notes : 
       
| 1319517 | Unicode Collection Note | 
| 643813 | Composite SAP note - BW Unicode | 
| 588480 | Release restrictions for Unicode in SAP BW 3.x |