Some assorted, unorganized feedback follows:

I'm all for a versatile, easy-to-use function. But please don't call it csv2list when it doesn't actually return a list.

There's already enough array vs. list confusion without you contributing even more to it :-).

csv2array is only slightly longer.

It would be really awesome if there would be corresponding array2csv function that accepts mostly the same arguments, and round-trip the data back to original CSV (or as close as possible).

I would also love to have an option to have the first row treated as table headers (and thust column names for the hash variant), which would also imply that there must be some option to force the return format that isn't passing in a headers array reference.