Here is a quick-n-dirty workaround how to make an aligned output of itab with header into text:
FIELD-SYMBOLS: <fs_table> TYPE STANDARD TABLE.
DATA: lref_struct TYPE REF TO cl_abap_structdescr,
o_table TYPE REF TO data.
lref_struct ?= cl_abap_structdescr=>describe_by_name( 'CRCO' ).
DATA(components) = lref_struct->get_components( ).
DATA(fields) = VALUE ddfields( FOR line IN lref_struct->get_ddic_field_list( ) ( line ) ).
" making all types as char by replacing with existing PRZ char field
MODIFY components FROM VALUE abap_componentdescr( type = components[ name = 'PRZ' ]-type ) TRANSPORTING type WHERE name <> ''.
lref_struct = cl_abap_structdescr=>create( components ).
DATA(o_ref_table) = cl_abap_tabledescr=>create( p_line_type = lref_struct p_table_kind = cl_abap_tabledescr=>tablekind_std ).
CHECK o_ref_table IS BOUND.
CREATE DATA o_table TYPE HANDLE o_ref_table.
ASSIGN o_table->* TO <fs_table>.
APPEND INITIAL LINE TO <fs_table>. " reserving line for headers
SELECT
CAST( mandt AS CHAR( 12 ) ) AS mandt,
CAST( objty AS CHAR( 2 ) ) AS objty,
CAST( objid AS CHAR( 8 ) ) AS objid,
CAST( laset AS CHAR( 6 ) ) AS laset,
CAST( endda AS CHAR( 8 ) ) AS endda,
CAST( lanum AS CHAR( 4 ) ) AS lanum,
CAST( begda AS CHAR( 8 ) ) AS begda,
CAST( aedat_kost AS CHAR( 8 ) ) AS aedat_kost,
CAST( aenam_kost AS CHAR( 12 ) ) AS aenam_kost,
CAST( kokrs AS CHAR( 10 ) ) AS kokrs,
CAST( kostl AS CHAR( 6 ) ) AS kostl,
CAST( lstar AS CHAR( 12 ) ) AS lstar,
CAST( lstar_ref AS CHAR( 12 ) ) AS lstar_ref,
CAST( forml AS CHAR( 12 ) ) AS forml,
CAST( prz AS CHAR( 12 ) ) AS prz,
CAST( actxy AS CHAR( 12 ) ) AS actxy,
CAST( actxk AS CHAR( 12 ) ) AS actxk,
CAST( leinh AS CHAR( 12 ) ) AS leinh,
CAST( bde AS CHAR( 12 ) ) AS bde,
CAST( sakl AS CHAR( 1 ) ) AS sakl
UP TO 10 ROWS
FROM crco
APPENDING CORRESPONDING FIELDS OF TABLE @<fs_table>.
" writing headers
ASSIGN <fs_table>[ 1 ] TO FIELD-SYMBOL(<empty>).
LOOP AT fields ASSIGNING FIELD-SYMBOL(<field>).
ASSIGN COMPONENT <field>-fieldname OF STRUCTURE <empty> TO FIELD-SYMBOL(<heading>).
CHECK sy-subrc = 0.
<heading> = <field>-scrtext_m.
ENDLOOP.
CALL FUNCTION 'GUI_DOWNLOAD'
EXPORTING
filename = 'C:\tab.txt'
filetype = 'ASC'
write_field_separator = 'X'
TABLES
data_tab = <fs_table>.
Though, it is not that simple, but it definitely does the job

The trick that is used in the above snippet: target internal table is created dynamically making all the fields char unlike real DB table, then the dummy line is added at the top of the table and all the headings are put there.
This approach requires additional preliminary work (like explicit casting of all DB fields) but I see no other way to make formatted TXT output.