CSV is a text file where each line is a row and commas separate the fields. There is no type system, no formatting and no second sheet. Every value is text until something downstream decides otherwise.
Who uses it
Almost every database, analytics tool and spreadsheet can read and write it, which is why exports default to it.
Reading CSV
Reading CSV means deciding three things the file does not state: which character separates fields, how quotes work, and what encoding the bytes are in. Tablizer sniffs the delimiter from the first few lines, handles quoted fields containing commas and newlines, and reads the file as UTF-8.
Writing CSV
Any value containing the delimiter, a quote or a line break gets wrapped in quotes, and embedded quotes are doubled. That is the rule in RFC 4180 and it is what spreadsheet software expects.
The specification
CSV is defined by RFC 4180. Reading the primary source settles most arguments about edge cases faster than searching for them does.