Escape CSV cells that start with tab or carriage return

Trim-based formula detection skipped the old rule for
leading control characters; check those bytes before trim.

Signed-off-by: Cursor Agent <cursoragent@cursor.com>

Co-authored-by: Bryan FRIMIN <bryan@frimin.fr>

pkg/safecsv/cell.go

@@ -41,13 +41,18 @@ func SanitizeRecord(record []string) []string {
 }
 
 // SanitizeCell prefixes values that spreadsheet tools may interpret as formulas.
-// Leading Unicode whitespace (including newlines) is ignored for detection only;
-// the written cell keeps the original text with a leading single-quote escape.
+// Leading spaces are ignored for formula detection only; tab and carriage return
+// at the start are always escaped. The written cell keeps the original text with
+// a leading single-quote when sanitization applies.
 func SanitizeCell(value string) string {
 	if value == "" {
 		return value
 	}
 
+	if spreadsheetLeadingControl(value[0]) {
+		return "'" + value
+	}
+
 	trimmed := strings.TrimLeftFunc(value, unicode.IsSpace)
 	if trimmed == "" {
 		return value
@@ -61,6 +66,15 @@ func SanitizeCell(value string) string {
 	return value
 }
 
+func spreadsheetLeadingControl(b byte) bool {
+	switch b {
+	case '\t', '\r':
+		return true
+	default:
+		return false
+	}
+}
+
 func formulaLeadingRune(r rune) bool {
 	switch r {
 	case '=', '+', '-', '@', '\\', '|', '%':