BUG: pd.ExcelFile closes stream on destruction
- [x] closes #31467
- [x] tests added / passed
- [x] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

You've got a conflict, if you can merge master and fix it please. Rebased to master Thanks @roberthdevries.