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 INI is
INI is the oldest configuration format still in daily use: named sections, then key equals value lines.
Windows software, PHP, Git and a long tail of tools that never moved on.
What changes when you convert SQL to INI
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.
Each row becomes a section named after its first column, with one key per remaining column.
What carries over from SQL to INI
SQL records 4 things about a table that INI has no way to hold.
SQL distinguishes a number from the text of a number; INI does not, so every value arrives as text and has to be re-parsed by whatever reads it next.
An empty cell and a missing one are the same thing in INI, 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 INI, so line breaks are replaced rather than carried through.
INI has no header row. The column names are repeated as keys on every record instead, which is why the result is bigger on disk than the table it came from.
The identifier 007 comes out of the INI 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 INI file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the INI.