I think there is a bit of mixed communications here so I just want to clear this up.
The problem I am having is SIMILAR, but not IDENTICAL to the OP's issue.
The OP's data from post #20 only had straight quotation marks in the second to last field of each record, presumably because the other fields did not contain commas but the second to last field did; and is to ensure that only items within the straight quotation marks are the data for that field, and not where any commas may be.
I have seen this happen before but can't reliably say what software does/doesn't do this.
To confirm my theory, look at any reccord after the Devotion reference (e.g. Psalm 147:3 for example) and there is a comma to separate the field, then a straight quote. The end of that field does not always have a "double quote" but instead has a straight quote followed by a comma. I think the "double quote" is a red herring.
My dramas were spelled out in post #30 of this thread, and am on the lookout for any test data that can be supplied from FileMaker Pro, preferably exported as a .tab file; and featuring soft-returns in any of the sample data so I can replicate the fault from my old client.