cloudfs_fdw now supports .xls (Excel 97-2003), .xlsx, and .ods (Open Document Format) Spreadsheets via pandas, xlrd, and odfpy. It requires pandas >= 1.0.1, so Multicorn must be compiled against Python 3.
Since pandas provides sorting and filtering capabilities, cloudfs_fdw tries to push down SQL qualifiers and sort keys when they can be translated into pandas notation.
Take a look and have fun.