Hope you can find the answer from the link here:
https://communities.sas.com/t5/Base-SAS-Programming/Can-i-export-data-into-excel-with-Comments-in-each-cell/td-p/346942

Firstly, use ODS and Proc Report to export table to XML file; then convert it to XLS or XLSX.

还有其他的方法么？这个方法好像对于大规模的数据没有用