A lot of tooling, especially in legacy processes, is based on record-per-line formats based on semi-specified formats such as tab separated value, comma separated values. The advancement here is that rather than using positional values, the values are labeled. The use case for this is if you want to make some legacy process (like some crazy bash script some sysadmin wrote up 8 years ago) and tweak them in a way that you can add and remove columns from text files more easily.