I suspect the problems you perceive are caused by multi-line comments, here is the text for the test.csv shown in Notepad++ (I used a small font to eliminate word wrap)
And here is the same CSV in Excel 365 (2016) - with Autofit Row Height and Column Width set - which looks okay to me.
Having the Comments at the end made easier to 'see' what was happening.
The
LF"LF at the end of the lines(records) is making all the cell heights taller. If you replaced them with
"LF it may look better, because only true multl-line comments would increase cell height.
BR