Not sure why NDJSON is considered simpler, as json objects can be arbitrarily nested. Breaking into records is easier, but parsing is harder.
And following the CSV spec is much easier than following the JSON spec. And there's only like three edge cases.
Unless you involve MS Excel or, worse, MS Excel on macOS. OTOH, pitfalls are: UTF-8 BOM, comma vs semicolon, single vs double quote, multiline cell content and escaping, escaping in general...
Not sure why NDJSON is considered simpler, as json objects can be arbitrarily nested. Breaking into records is easier, but parsing is harder.