Support Byte Order Marks (BOM)

[kenfar]

This is only to support files creates by ms excel.

More info:
- https://estl.tech/of-ruby-and-hidden-csv-characters-ef482c679b35
- https://softwareengineering.stackexchange.com/questions/372692/should-utf-8-csv-files-contain-a-bom-byte-order-mark