What Plain Text is
Plain text here means columns lined up with spaces, the way a command line tool prints a table.
Terminal output, log files, fixed-width exports from older systems.
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 changes when you convert Plain Text to SQL
Two shapes are handled. If the same character positions are blank on every line, those gutters are treated as column boundaries, so values containing single spaces stay intact. Otherwise the lines are split on runs of whitespace.
String values are escaped by doubling any single quote. Statements are written in batches so a large table does not become one statement megabytes long, which many clients refuse. Ask for CREATE TABLE as well and column types are inferred: a column stays INT until a value does not fit, then widens to DECIMAL, then to VARCHAR.
What carries over from Plain Text to SQL
SQL can express everything plain text holds about a table, so this conversion is about shape rather than loss.
SQL wants a type for each column, and plain text does not record one, so each column is typed from what its values look like. A column of digits that should stay text - a zip code, a phone number, a leading-zero id - is the usual thing to check afterwards.
SQL marks its header cells differently from its data cells, so the first row is written with that marker.
The identifier 007 comes out of the SQL 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 SQL file goes wrong.
The quotes around Jonah "Jo" Pryce are left as a plain quote character in the SQL.