TSV is less widely recognised by double-click than CSV or XLSX. YAML is easier for people to read and edit than JSON and allows comments. TSV is at home in tabular data whose values contain commas; YAML is the usual choice for configuration files written by people.
The first row is read as column names, and every row after it becomes one list item, keyed by those names. A header such as address.city is turned back into a nested address with a city. Numbers and true/false in the cells are written as real numbers and booleans, but values such as ZIP codes with a leading zero, phone numbers and very long ids stay text so nothing is altered; empty cells become null.