First of all OData is not a mechanism to transfer data in form of Excel rather it is just a mechanism to transfer data. By nature OData does not come with any excel manipulation mechanism.
However Gateway Server adds a 'LITTLE' excel capability to the OData Response. Gateway can send the response Entity Set in Excel attachment if you pass '$format=xlsx' in the URL. But this is out of the box from Gateway.
Refer to Excel Support - SAP Gateway Foundation (SAP_GWFND) - SAP Library for the limitations.
SAP UI SmartTable control also offers you to download the content of the table if
- useExportToExcel : boolean (default: true)
is set. However this internally uses the Gateway feature.
Refer to
https://sapui5.netweaver.ondemand.com/docs/api/symbols/sap.ui.comp.smarttable.SmartTable.html
But this allows you to download the content of one table in one excel tab.
These are the options available for you out of the box but they do not create 3 tabs for you, rather they download one excel for one one entityset/one table.
For your requirement you may go for custom control or using third party apis like
https://github.com/SheetJS/js-xlsx
In this case you need to make OData calls to get the data from backed and collate them in json format in JavaScript, and then converting it to excel using the js libraries.