How a table is read, and what breaks a naive split
The reader treats the text as fields separated by a delimiter and records separated by line breaks, and a field may be wrapped in double quotes. Inside quotes, a doubled quote means one quote, the delimiter is just a character, and a line break ends the field rather than the row - which is why a two-line note is one cell and a reader that splits on newlines first will tear the file in half.
The delimiter is a setting because it is not always a comma: countries where the decimal separator is a comma use a semicolon, and Excel hands out tab-separated text. The detection option looks for whichever separator appears the same number of times on every one of the first rows, which is the signature of a real table rather than a coincidence, and the results panel says which separator was chosen.
Two more things arrive before the data does. A byte order mark that Excel writes at the front of a “CSV UTF-8” export is removed, because otherwise it silently becomes part of the first column name. And a cell that begins with an equals sign, a plus, a minus or an at sign can be executed by a spreadsheet as a formula - CSV injection - so cells like those are kept as plain text and the count is reported.