IQY Files to Make Web Query.
OQY file is a Microsoft Excel Web Query. In Microsoft Excel 97, Web queries allow you to query data from a specific World Wide Web, Internet, or intranet site and retrieve the information directly into a Microsoft Excel worksheet.
In share point, it could export the data list through the query.iqy file. When open the file, it display as bellow, which is the link to download the remote list data.