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 PHP Array is
A PHP array literal: an outer array of rows, each an associative array keyed by column name.
PHP applications that need a lookup table in code rather than in a database.
What changes when you convert SQL to PHP Array
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.
Values are single-quoted with backslashes and quotes escaped, so the output can be pasted into a file as is.
What carries over from SQL to PHP Array
SQL records 2 things about a table that PHP has no way to hold.
PHP 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.
SQL can be read one record at a time. PHP 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 PHP Array 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 PHP Array file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the PHP Array.