PHP - PDO exporta a CSV

gistfile1.txt

<?php
include_once('conn.php' );
require_once(__DIR__.'/ForceUTF8/Encoding.php');
use ForceUTF8\Encoding;

$resultado = new stdClass();


$sql = 'DESCRIBE tabla';
$query = $pdo->prepare($sql);
$rs = $query->execute();

if( $rs!=false ){
	$headers = $query->fetchAll(PDO::FETCH_COLUMN);
	foreach ($headers as $header) {
		$hd .= $header."\t";
	}
}
	

$sql = 'SELECT * FROM tabla';
$query = $pdo->prepare($sql);
$rs = $query->execute();

if($rs!=false){
	$resultados = $query->fetchAll(PDO::FETCH_ASSOC);
	foreach ($resultados as $row){
		$line = '';		
		foreach($row as $value){
			if(!isset($value) || $value == ""){
				$value = "\t";
			}else{
				$value = str_replace('"', '""', $value);
				$value = '"' . $value . '"' . "\t";
			}
			$line .= $value;
		}
		$data .= trim($line)."\n";
		$data = str_replace("\r", "", $data);

		if ($data == "") {
			$data = "\nSIN RESULTADOS\n";
		}
	}
}

$data = Encoding::toUTF8($data);
$data = Encoding::toISO8859($data);

header("Content-type: application/vnd.ms-excel; charset=utf-8");
header("Content-Disposition: attachment; filename=registros_PROYECTO_".date('y-m-d').".xls");
header("Pragma: no-cache");
header("Expires: 0");

// output data
echo $hd."\n".$data;