KiCad does provide a way to export a BOM to various formats including a csv file. And Sam provides a csv/xlsx version of the BOM, at least he did for the 2399. But I would guess Sam doesn’t use KiCad’s BOM export because the 2399 BOM had errors in part quantities that wouldn’t have occurred. Nor am I surprised because generally the human readable export forms are only barely human readable; it’s why I wrote a Markdown export script. Besides, such a csv file would not contain specific part numbers unless those were put into the schematic (for each and every part individually, unless they were made part of a custom symbols library), and that is, as @devicex says, time consuming and, as @fredrik says, of limited utility.
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