Hi @jchauvet,
Do you want to get the most recent file in OneDrive and then convert it to a table?
I have figured out a way to get the most recent file in OneDrive, please check the following flow for a reference.
Add a button trigger.
Add OneDrive connector List files in folder.
Initialize variable, set Name as Max, Type as Array.
Add Apply to each, inside the Apply to each add the action Append to array variable. Set Name as Max, and set Value with the following code:
ticks(items('Apply_to_each')?['LastModified'])
Under the Apply to each, add a Compose action with the following code to get the Max value:
max(variables('Max'))
Add Apply to each 2, select output Value from the action List files in folder.
Within the Apply to each, add a Condition with the following code to get the Max one:
@equals(ticks(items('Apply_to_each_2')?['LastModified']), outputs('Compose'))
Under if yes branch, add a Compose to return the file name.
Screenshot for your reference.

To convert the worksheet to Excel table, we will have to use the Excel Online action Create table. However, dynamic content in File&Table inputs are not supported in Excel Online connector. So I am afraid that we could not achieve creating a table in this scenario.
There is a similar request on supporting dynamic content in File&Table inputs for connector Excel Online, please feel free to vote the idea at here:
https://powerusers.microsoft.com/t5/Flow-Ideas/Dynamic-content-in-File-amp-Table-inputs-Excel-Business/idi-p/107821
Best regards,
Mabel