I tried with the a csv file that has the following:
a,"b","c,d","e"f",g,h
1,2,3,4,5,6
Using Import/Export Wizard on SQL 2008R2, this is what I got:
So my conjecture is that as long as it is not followed by a comma, the text qualifier is considered as data, and no need to escape the text qualifier. But, it also gave me the following warning
So I accept defeat - I have no idea why it complained about the data, and then loaded it anyway.