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If the C<names> param is provided, the parser will map each line to a
hash where the keys are the field names provided, and the values are the
values found in the CSV file.

If the C<names> param is B<not> provided, the parser will return simple
array references of the columns, treating them just like all the other
rows in the file.

If your CSV file has (or might have) a <Byte-Order Mark|https://en.wikipedia.org/wiki/Byte_order_mark>,
you must use the C<names> functionality, because this lets us call the C<header>
method of C<Text::CSV_XS>, which is the only place the BOM is handled
in that module.

=item C<filter>

The optional C<filter> param will be used to filter the records if
provided. It should be a C<CODE> reference or any otherwise callable
scalar, and each value parsed (either array reference or hash reference)
will be available to the filter as C<$_> to be changed or converted into an object,
or whatever you wish.  See the L</Writing Filters> section for more details.