Expanding point #2: MSExcel does trim leading zeros from any field data recognized as number (i.e. can be converted to a number) when reading from a CSV file.
It is a very annoying "feature" and I never found a way to disable it. The only "solution" I found is renaming the .csv file to .txt to prevent automatic parsing, importing it as a text delimited file and then forcing all column to text mode.
If you need to generate a file from Perl to be used by Excel I strongly suggest Spreadsheet::WriteExcel
Rule One: "Do not act incautiously when confronting a little bald wrinkly smiling man."
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