I use a very old program called QPW (Quattro Pro) and it uses 51% of the CPU (yes 51%, not 50% or 52%). I have a Core 2 Duo E6750, and most of the stuff I use hardly reaches 10%, even AVI movies. I used the Asus temp monitor utility and found that when the PC is idle the CPU is at 32=BAC (90=BAF), for normal work it's around 34=BA to 36=BA (95=BAF), = and with QPW it goes up to 42=BAC (108=BAF) and stays there. As soon as I close QPW it quickly goes back down to 32=BAC. The CPU fan speed always hovers between 1950 and 1980 RPM in all of these different temperatures. The motherboard temp is usually at 36=BAC, and also doesn't change.
These temps are ok with me, but what worries me is that this old QPW program might be telling the CPU to do the same sequence over and over, perhaps stressing certain section of it. I know nothing about CPU architecture, so don't be surprised if what I just said doesn't make any sense and I shouldn't be concerned about running this software. I use QPW for about 2 or 3 hours a day, maybe 3 or 4 days a week. I also use Excel, but I just love the old QPW (version 1.0).
Here's a graph of the CPU usage. There are 2 windows for the CPU (I guess that's why they call it a "Duo" CPU). Notice that the left window averages about 42% CPU usage and the right window about 58%.