Export with UniDecodeError

Hi all,

we repeatedly have the following issue: if you have records with special (non-ASCII) characters such as ä, ö, ü, é, è and the like, the export of records with data fails with a server error like

Traceback (most recent call last):
  File "/home/frappe/frappe-bench/apps/frappe/frappe/app.py", line 62, in application
    response = frappe.api.handle()
  File "/home/frappe/frappe-bench/apps/frappe/frappe/api.py", line 53, in handle
    return frappe.handler.handle()
  File "/home/frappe/frappe-bench/apps/frappe/frappe/handler.py", line 22, in handle
    data = execute_cmd(cmd)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/handler.py", line 53, in execute_cmd
    return frappe.call(method, **frappe.form_dict)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/__init__.py", line 935, in call
    return fn(*args, **newargs)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/core/page/data_import_tool/exporter.py", line 293, in get_template
    xlsx_file = make_xlsx(reader, "Data Import Template")
  File "/home/frappe/frappe-bench/apps/frappe/frappe/utils/xlsxutils.py", line 34, in make_xlsx
    value = value.encode('unicode_escape').decode('utf-8')
UnicodeDecodeError: 'ascii' codec can't decode byte 0xc3 in position 22: ordinal not in range(128)

Trying to move the error to another system by creating records with special characters failed. Also, export to csv works fine. Purely records with special characters seem to be no issue (like items with non-ASCII names, …)

The system is ERPNext: v9.2.2 (master), Frappe Framework: v9.2.4 (master)

Any ideas?