SQL here means the statements that move a table into a database: INSERT INTO with a VALUES list, and optionally the CREATE TABLE that defines the columns.
Who uses it
Anyone seeding a database, moving a spreadsheet into an application, or writing a migration.
Reading SQL
Column names come from the INSERT column list, or from a CREATE TABLE if one is present. Quoted strings are unquoted, doubled quotes are collapsed, and NULL becomes an empty cell.
Writing SQL
String values are escaped by doubling any single quote. Statements are written in batches so a large table does not become one statement megabytes long, which many clients refuse. Ask for CREATE TABLE as well and column types are inferred: a column stays INT until a value does not fit, then widens to DECIMAL, then to VARCHAR.