Hi @Michael Kuhrt ,
It seems this is not a common issue per my test. However, we can work together to narrow down and resolve the situation. So, Please kindly provide more information below to let us work further.
1.Clearing the browser cache and restart.
2.Access the SharePoint Online list in the different browser or InPrivate browser of Safari to see whether the Export to EXCEL feature is present or not.
3.Check what permissions you have for this list. In SharePoint, users need at least "Design" or "Full Control" permissions to export data to Excel.
4.Try activating the "Offline Client Availability" feature. Click on the Settings gear icon in the top-right corner and select "Site Settings." ->Under the "Site Actions" section, click on "Manage site features."-> Look for a feature called "Offline Client Availability" or similar. If it is not activated, activate it and see if the "Export to Excel" tab appears.
5.Are other users with permissions facing the same problem? View through another computer or account.
6.Check if the same issue occurs with other SharePoint site collections.
Hope the information can help you. And if there have any unclear or misunderstanding, please feel free to post back and we’ll continue to help you all the time!
Your understanding and patience will be highly appreciated! Hope you have a good day and keep safe!
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