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 R DataFrame is
R code that builds a data.frame from character vectors.
Statistics and R notebooks.
What changes when you convert SQL to R DataFrame
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.
stringsAsFactors is set to FALSE explicitly. It has defaulted to FALSE since R 4.0, but being explicit means the snippet behaves the same on older installs.
What carries over from SQL to R DataFrame
One property of the SQL has no home in R data frame, and it is worth knowing which before you convert.
SQL can be read one record at a time. R data frame 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 R DataFrame 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 R DataFrame file goes wrong.
The quotes around Jonah "Jo" Pryce are escaped with a backslash in the R DataFrame.