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In SuiteScript, it is possible to allow downloading of a Suitelet table in XLS format in which the subtotals would show the Excel formulas instead of hardcoded values? For example, =SUM(A2:A5).

Note: The no. of rows to be subtotaled may vary. There are multiple subtotals in a column.

And if possible, is it super complicated? Any guidance? Thanks.

Is complicated and not possible with native SuiteScript, you will need a third party library, something like <https://sheetjs.com/>

Just to confirm, does that apply even though the file format is XLS and not XLSX?

We can achieve it using sheets.js

Please DM for more information.