Dermot,
The CSV export does not work quite as you said. I did the CSV export and I see that each "record" contains the data such as name,,,,,x,,,x,,, etc.
The problem is ALL the data is placed by Excel in Column A, that means that before one can make the top row with vertical (90 degree) orientation, one has to manually split cell A1 into A1, A2, A3, A4.. An.
In other words the export as interpreted by MS Excel is just ONE column with each cell in that column containing the whole data of the record.