See records cannot be used when Analyze in Excel is needed
Let's say you have a table with four columns. For instance, Saler Order Category, Sales Order number, Order Date and Amount Ordered.
I build a matrix report with Sales Order Category as rows, Order Date as columns and Amount Ordered as fields.
NOTE that clicking on the report values, I see the option See Records.
Now, I publish the report in Power BI and, from the web, I select the feature "Analyse in Excel" (latest version installed!). A odc file is created.
If I want to create the same pivot in Excel using this odc, I cannot because in this case Excel cannot "create" implicit measures for this field Amount Ordered. The solution for this is to create a measure that replace the Amount Ordered in the the report; doing so, you can replicate the pivot in odc Excel. HOWEVER, you lose the opportunity of the function See records.
To resume: if you want to use the function "Analyse in Excel" you must use Measures, but if you use measure you lose See records