What is CSV?
CSV is the least glamorous and most durable data format there is - rows of values separated by commas, readable by every spreadsheet and database ever written. Its subtleties are all about quoting: a value containing a comma has to be wrapped, and a quote inside that has to be doubled.
What is SQL?
A table as SQL is a CREATE TABLE and a run of INSERT statements: the form data takes when it is going into a database rather than a spreadsheet. Dialects differ on quoting, so this is written to the ANSI standard and says so in the file's first line.