The sample values inside the file, after decoding.
there is no need to decode, everything is plain raw (8 bit) value. but i cant remember if they are the same as csv or not because if we closely deal with this we will encounter some form of weirdness (bug?) ie sometime the data we downloaded whether directly to PC through USB, or in wfm/csv files is not tally with whats shown on the dso screen, so we need to double check what we get in files/pc compared to dso screen. but sometime they are the same. VisaDSO provides manual data offset (Settings -> Data Trans. Method) and (Settings -> Manual Trans Setting) and scaling in case we encountered this bug. by default, we assume no bug (data discrepancey) going on (Settings -> Data Trans. Method -> Default (Rigol Formula)).
my advice in case capture process (wfm export from dso) cant be made the same time and place as PC post processing or data analysis, we should make screenshot capture to the USB stick used to save the wfm file, so later in pc we can verify the data captured from DSO (screen) was the same (offset and scaling) as whats saved in the wfm file. fwiw...