Question
I am looking for some kind of software that will convert scorm 2004 or similar to an XLS file format without the need for an LMS.
Answer
SCORM 2004 and XLS files are largely, well, they're just different... A conversion between them would be quite odd. SCORM 2004 content would regularly include either HTML pages or Flash components, complete with graphics and navigation. These concepts seem to be out of synch with what you would do in Excel.