I'll give the author the benefit of the doubt; Excel appears to export by default using tabs as delimiters, not commas: https://support.office.com/en-za/article/Import-or-export-te...
If you are on a French windows, it will use semi-colons as separators, encode in window cp1252 (close to latin1 but not exactly) and use CRLF (\r\n) as line returns.
But then if you use Excel for Mac 2008, Excel will generate CSVs in MacRoman (old OS9 encoding) and use CR (\r) as line returns.
Long story short Excel is not even interoperable with itself when you use CSVs. (Granted there is an advanced import tool, but it's a nightmare for the average user).