The solution is really simple. The msdn forum thread can be found here
To make a long story short I’m posting the solution here, credit goes to H Ogawa
This solution is …
・Windows 2008 Server x64
Please make this folder.
C:\Windows\SysWOW64\config\systemprofile\Desktop
・Windows 2008 Server x86
Please make this folder.
C:\Windows\System32\config\systemprofile\Desktop
…instead of dcomcnfg.exe.
This operation took away office automation problems in my system.
A Desktop folder seems to be necessary in the systemprofile folder to open file by Excel.
It disappears from Windows2008, Windows2003 had the folder,
and I think it cause this error.