I am using the DWG export settings (see below). Could you convert the file please and tell which settings to use?
Do you know what software the person who wants to view the DWG is using? Have you tried sending that person a DXF file instead? DXF is exactly the same as a DWG except the ASCII version and compatible with any CAD software tool.
I was successful converting your GDS to DWG, which I then importing into the popular free DWG tool Draftsight:
Note: The DWG appears to be valid and loads in all CAD tools on my computer.
Perhaps your person cannot import DWG with blocks or other entities. If so, you can check the option "Flatten Hierarchy" (during DXF Export options) and see if that helps.
Thanks again, and let me know you results.