Currently, the listview with datetime column exported is converted to UTC timezone without acknowledgement to user. (Like no UTC word or anything in exported col)
However, the user always intends to export listview data based on WYSIWYG.
Since Export to Excel feature is meant for end user, it should deliver to users what they see on the form.
I had raised a ticket 00550559 and was given the answer that it exports UTC format which is not making any usefulness to the end user, frankly. Although there are some workarounds but it involves adding expression column and some manual hide show stuff everytime we need to make use of this current functionality.
(Attached image for detailed ref.)