Hi,
Let me give the high level answers.
Note.. please use SharePoint not excel for storing, unless you have too.
1. Yes you can just use the Content provide from the Get Attachments instead of writing it and opening it
2. You will need to parse your CSV into either an Array or a JSON Object. JSON is better, but Array can sometimes be easier, its 50/50 depending on the data.
PS. this assumes your data is Text only, if its not you will first need to add a Compose to convert it to Text. I cannot tell you what yours is, as I can't see it. Essentially do a test. Send a copy of the data to yourself or that mailbox. Have a sample flow to do only get email and then Get Attachments and loop through the Attachments. In the run you can see if its straight text.
3. Once you have your Data you will use an Apply to Each to loop through the rows IN the in-memory content you created in #2
Inside your Apply to each, you will need to use the List Rows in a Table for Excel, which will have a filter on it, based on the data in the loop.
You are trying to query the existing data to see if the row you got matches.
Then you will have to compare the Data column by column in a Compose or Condition (condition is limited to how many fields it can do at a time)
4. If they do not match, then use Create a Row for Excel
5. If they do match, do nothing
Since 4/5 are sort of a Yes/No situation, if you have like I think 12 columns or less, then use the Condition, so you can easily have the Yes/No paths of the condition to upt your update or create code