I doubt everyone will agree what the "optimal" delimited
format is. A few points:
For a program, it doesn't matter what the delimiter is -
an "a" is as easy as a tab or a comma.
For humans, it matters.
I give much kudos to things that are debuggable with
vi and telnet.
Tabs lose points, because they are not always easy to
distinguish from spaces. Furthermore, it's not uncommon
to configure editor to expand tabs to spaces.
Printable punctuation characters are better than letters,
digits or control characters.
The delimiter should be choosen in such a way it's not a
common character in the data, to avoid use of a backslash.
Don't use a dot as a delimiter when delimiting decimal numbers.
I've preferences for colons (because important files in /etc
do so, semi-colons, dots, hyphens (all three because it's
natural) and "horizontal whitespace", that is, any sequence
of one or more spaces or tabs. Then you can make columns.