What SQL is
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.
Anyone seeding a database, moving a spreadsheet into an application, or writing a migration.
What DAX is
A DAX DATATABLE expression that defines a table inline in a Power BI model.
Power BI report authors.
What changes when you convert SQL to DAX
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.
All columns are declared as STRING. Change the type declarations by hand if you need numeric columns.
What carries over from SQL to DAX
SQL records 3 things about a table that DAX has no way to hold.
An empty cell and a missing one are the same thing in DAX, so a null and an empty string in the SQL both come out blank and can no longer be told apart.
A line break inside a cell ends the row in DAX, so line breaks are replaced rather than carried through.
SQL can be read one record at a time. DAX has to be complete before it means anything, so the whole table is held in memory while it is written and a file that gets cut off part way through is not partly usable - it is unusable.
Both formats record types, so numbers, booleans and nulls survive as themselves rather than as text.
The identifier 007 comes out of the DAX as 007. Reading it as a number would have made it 7, and an id that changes value is worse than one that stays text.
The role "Analyst, data" survives with its comma, in one cell rather than split across two. That is the first thing to check in any converted table, and the usual place a DAX file goes wrong.
The quotes around Jonah "Jo" Pryce are escaped with a backslash in the DAX.