Excel definitely opens CSV files, and Windows file associations tend to set that up by default.
However, Excel then goes ahead with changing the content to often wrongly-assumed formats. My favourite hate is how it will convert mobile numbers from a string of digits to an unusable exponential-format number. Hey, it doesn't even set column widths to make the content visible!
If Jane from accounting and Bobby from marketing know those trick (and they do) then Csv does open in excel, and its replacement has to do at least as good.