Is a found SD card safe to use after formatting it with a DSLR?

So my father found an SD card and naturally, I advised him not to put it into his computer as there could be all sorts of viruses on it. However, I'm wondering about a solution that might make the card safe to use.

In my Canon DSLR, there's an option to low-level format any inserted SD card. According to this source, the low-level format actually wipes all data and essentially resets the partition. So, will this low-level format wipe all viruses that might be on that card? And is it safe to insert the card into my camera? I assume though, as I find it pretty unlikely that any virus that someone has planted on that card will work on the OS of a DSLR.

While it may or not be safe, consider asking yourself how much is the trouble worth? If it's more than the cost of a new SD card, you're better off chucking that one in the bin and buying a new one.

No, files generally can't just execute themselves, and generally can't exist beyond a low level format

BUT

It's possible that there is some exploit that you/we don't yet know about which does exist in maybe the partition table of the SD card, or similar.

Unlike USB, an SD card is block-oriented storage, so connecting it to your system is roughly equivalent to adding a SCSI, SATA or IDE disk. It can't pretend to be a non-storage device, so BadUSB attacks are not possible.

This means the attacks it can perform require the user or OS to be tricked into running stored code - see Can a virus on a flash drive run itself?.

I'd still shy away from entrusting my precious photos to media of unknown provenance - but more due to the risk of data loss from a card that is excessively used, or has been exposed to harsh environments (temperature, radiation, whatever).