Dear Michal SMIGIELSKI,
Good day! Thank you for posting to Microsoft Community. We are happy to help you.
As per your description, it seems that one of the users keeps getting error prompt when trying to send files within Excel desktop app, and you have tried several troubleshooting steps.
If the understanding above is right, we've also done a quick test, sharing Excel file by clicking on "Word document" under " Attach a copy instead" in Excel desktop in version 2111 and version 2304, and we cannot reproduce a similar situation on our side.
Given this, please try using a new user profile in Windows to check if it helps, this can help narrow down if this issue is related to old user profile. Create a local user or administrator account in Windows (microsoft.com)
At meantime, to help you better and for the further troubleshoot, we would like to collect more detailed information you're experiencing so that we can have a further investigation:
- Does this happen to all files or the specific file?
- If other Office applications have the same behavior, like Word/PowerPoint?
- What about the other people in your organization, do they encounter the same situation in Excel? Will the same issue occur if using the user account on another working device?
- Please also share a screenshot of the Word version as shown below by opening Excel app > File > Account

Welcome to post back if any updates. We look forward to your reply.
If the understanding above is not consistent with yours, please also feel free to post back and point that.
Your understanding and patience will be highly appreciated. We hope that you are keeping safe and well!
Thanks for your cooperation.
Sincerely,
Rhoda | Microsoft Community Moderator