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 Jira is
Jira wiki markup uses double pipes for header cells and single pipes for data cells.
Jira issues, comments and descriptions.
What changes when you convert SQL to Jira
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.
Empty cells are filled with a single space, because a Jira row with two adjacent pipes collapses the column and shifts everything after it.
What carries over from SQL to Jira
SQL records 3 things about a table that Jira has no way to hold.
SQL distinguishes a number from the text of a number; Jira 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 Jira, 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 Jira, so line breaks are replaced rather than carried through.
The identifier 007 comes out of the Jira 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 Jira file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the Jira.