CSV is plain text, one row per line, fields separated by commas. The simplest possible tabular data format, which is exactly why it remains the most portable: every spreadsheet, database, programming language, and analytics tool reads CSV. Tradeoffs: no formulas, no formatting, no multiple sheets, and various edge cases around quoting fields that contain commas or newlines.
How to open
Excel, Google Sheets, Apple Numbers, LibreOffice Calc, any text editor, every database import wizard, every programming language with one line of code.