Well maybe you can tell us what "correctly" handling CRLF within a column value should look like?

As far as I know, common CSV doesn't address the matter and it is just illegal.

By default the ACE/Jet Text Installable ISAM and the old ODBC Desktop Driver for Text will both address it by outputting the CRLFs as they come. As long as there is a TextDelimiter defined, even by default (the quotation mark character ") , then those folded fields still get the delimiters:

Code:
"This","That","The Other Thing"
12,"AA","ΛΘΔ Lorem ipsum ""dolor"" sit amet, consectetur adipiscing elit. Ut in urna gravida, hendrerit mi non, facilisis ante. Aenean ac enim tempus, lacinia purus quis, volutpat velit. Suspendisse quis commodo nibh. Nam et libero eu lectus sagittis rhoncus. Mauris augue felis, egestas et consequat ac, fermentum id massa. Nunc pretium consectetur faucibus. Nullam lacinia lacus non sem sagittis, id rhoncus est ultrices."
11,"AB","Proin semper augue vitae ligula lacinia, a facilisis nulla blandit. Pellentesque varius, velit eget bibendum ullamcorper, leo erat feugiat nunc, sed tempus nunc turpis ac diam. Duis at luctus neque, sed hendrerit orci. Vivamus luctus convallis augue et congue. Quisque tincidunt risus ante, vitae convallis ipsum volutpat nec. Integer maximus porta rhoncus. Mauris maximus quis mauris quis eleifend. Quisque venenatis turpis a ipsum volutpat viverra. Curabitur nisl tortor, fringilla id enim at, scelerisque elementum metus. Curabitur sed tellus ac ipsum rhoncus rutrum. Nam eu nibh dolor. Nulla sed eros nunc. Nulla fermentum a tellus in dapibus. Morbi vehicula sed sem sit amet sagittis. Nulla bibendum tincidunt risus, a tincidunt velit varius a."
134,"AC","Proin vitae ante lectus. Ut tempus, ipsum lacinia varius auctor, neque ligula pretium ipsum, ac pretium dui augue eget elit. Duis accumsan eleifend viverra. Suspendisse eget magna dolor. Sed aliquet sed ante nec maximus. Etiam ullamcorper urna non ultrices dignissim. Maecenas in mi eu leo ornare vulputate vitae ornare turpis. Integer eu velit eu sapien condimentum tincidunt vitae ut orci. Maecenas id ex vel odio pulvinar suscipit. Cras a magna non nunc faucibus viverra volutpat malesuada lorem. Curabitur enim dolor, aliquet et scelerisque non, porta vitae sem."
14,"AD",
17,"BA","Pellentesque viverra leo a quam mattis dignissim at dictum tortor. Donec a convallis eros. Nullam fringilla nulla sed condimentum mollis. Sed nisl urna, dignissim et aliquam fermentum, congue mollis sem. Mauris eget justo et ante rhoncus maximus. Sed fermentum risus est, in blandit felis condimentum efficitur. Ut at cursus est, nec ultrices quam."
999,"Z","Φνοπρςτ, works?"
77,"ZZ","Abc
123
xyZ"
The red stuff here is such a value.


On import Excel seems to be able to accept and process these properly as long as you can do a default import. That only works for ANSI text files though so your Unicode requirement blows that out of the water. This is an Excel problem.