I have the same (or similar) problem.
In my case, if I add a BOM to the output, it works:
header('Content-Encoding: UTF-8');
header('Content-type: text/csv; charset=UTF-8');
header('Content-Disposition: attachment; filename=Customers_Export.csv');
echo "\xEF\xBB\xBF"; // UTF-8 BOM
I believe this is a pretty ugly hack, but it worked for me, at least for Excel 2007 Windows. Not sure it'll work on Mac.