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 MATLAB is
MATLAB cell arrays combined into a table with the table() function.
Engineering and research code.
What changes when you convert SQL to MATLAB
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.
One cell array per column, then a single table() call. Column names are sanitised to valid variable names.
What carries over from SQL to MATLAB
SQL records 3 things about a table that MATLAB has no way to hold.
An empty cell and a missing one are the same thing in MATLAB, 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 MATLAB, so line breaks are replaced rather than carried through.
SQL can be read one record at a time. MATLAB 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 MATLAB 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 MATLAB file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the MATLAB.