"Failed to load 'http://URL/book.xlsx' with error: 'Unable to open workbook due to unexpected exception: Microsoft.Office.Excel.Server.Host.HostFileException ---> Microsoft.SharePoint.Upgrade.SPUpgradeCompatibilityException: There is a compatibility range mismatch between the Web server and database "SharePoint_Content_SalesPortal", and connections to the data have been blocked to due to this incompatibility. This can happen when a content database has not been upgraded to be within the compatibility range of the Web server, or if the database has been upgraded to a higher level than the web server. The Web server and the database must be upgraded to the same version and build level to return to compatibility range."I didn't dig into the specifics of WHY this error occurred, but I definitely remember running into security issues when installing Office Web Apps in 2010, and sure enough this error message turned out to be a security problem. I granted proper security access to the Service Account used by the Excel Service Application using powershell and fixed the issue. The powershell I used can be found below:
$webApp = Get-SPWebApplication http://webappurl
$webApp.GrantAccessToProcessIdentity("domain\username")
Hope this helps someone out there!