What is HTML?
An HTML table is what a web page shows and what a browser copies to the clipboard. It carries structure a plain grid cannot - merged cells via colspan and rowspan - which is exactly the part a converter has to expand back into ordinary rows.
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.