A couple of things
1) I would need to see your Excel file, as according to the error you are trying to assign a NULL value (or blank) to a Date/Time column in SharePoint, which is not valid, at least not how you are doing it. So can you please share the data and validate which columns you have null values in and what the Column value type is in Excel and what is it in SharePoint
2) Date/Times are very annoying in Excel as it translates to SharePoint, you have to make sure that its proper ISO 8601 or whatever the number is I get it backwards every time, to be compatible. "" of course are not compatible as its "", but you also need to make sure under advanced for Excel you are checking the ISO checkbox to make it compatible
Lastly, what it simply means is, you have a String Column in Excel. It is perspectively holding what would look like is a string, but where you have blanks a string blank looks like this "" (no spaces) and Create Item is failing because it cannot convert "" to a DateTime.
It is telling you, you have to check if the String value is equal to "" and install pass the value null (which is an expression that tells SharePoint, to leave the DateTime blank) instead of trying to get SharePoint to convert "" to a DateTime
So we need to check if the DateTime value in Excel is a blank string and if so pass in null, instead of passing in the blank.
We can use an expression called coalesce, which will check if the value is black or null. If not it will return the DateTime string if it is, it will return null and make Create Item happy.
Like this
coalesce(items('Apply_to_each')?['ColumnName'], null)
In my examples I have an Apply to each, so that is the first parameter I am using. In your case, you would use the expression you are currently using in your DateTime column in Create Item instead.
This way it will return null if your excel column is blank "" or the value if not. Please remember, change this items('Apply_to_each')?['ColumnName'] to be whatever you have in your current DateTime column in Create Item
If these suggestions help resolve your issue, Please consider Marking the answer as such and also maybe a like.
Thank you!
Sincerely, Michael Gernaey