First main thing is, UiPath does not offer cloud storage for files like one drive or google drive. The cloud solution is mainly the Orchestrator which orchestrates and manage the robot fleet. However, Orchestrator also provide storage of data in certain formats like assets and Queues which are used for processing of data during the execution of the process.
In your scenario, the best idea storage location would be, either a shared drive (if other people are also accessing the files), or a specific folder in your local drive.
Using UiPath Studio, you can create a workflow to read the two excel files and do the reconciliation and create the final report. This final report can be extracted as a excel file through the workflow you create using certain activities. Again, storing the final report can be in the local drive or in a shared location…
If you want to schedule the rpocess to run on a daily basis, then I would suggest you to do the scheduling of the process through the Orchestrator after publishing the workflow to the Orchestrator and creating a process.
You can also incorporate email sending activities in the workflows you create which will allow the process to attach the generated excel file and send it to the people who are using it over email. However, if this file is too large to send over email, then you can design your workflow to upload the file to one drive or google drive or any other cloud storage. Once done, through UI automation, you can navigate as you would do to generate a shareable link, which can then be attached to the email and send it.
I explained in this very high-level on the approaches that you could take. This however, involves lot of sub tasks and activities that you can create when designing the workflow using UiPath Studio