Erik, thanks!
Perhaps this will be helpful in answering the question. The rotation received from CSV matches the rotation matrix from XMP if
heading = heading - 180
roll = roll - 180
and use YXZ. This can be checked using the calculator here https://www.andre-gaschler.com/rotationconverter/ and in the screenshot.
But I do not understand why in the original version it does not give the same results. I am very interested in this in order to understand the export logic, since I want to add camera import from RC to my application.