The Inforiver matrix visual does this. You could also import the Power BI dataset via Get Data in Excel, do your conditional formatting in Excel pivot tables, and refresh the data in the future without losing said formatting.
No I don't think you can get conditional formatting applied to default matrix visual to carry over to an Excel export.
Sharing access to Power BI datasets with users that want to query it from Excel is actually a feature made for business users. You could hide physical columns and expose just the dimensions and measures necessary to build Excel pivot tables.