Here this construction is equivalent, but variation with 'and' ends up as an expression and can be used further. E.g., print( $xls = $csv if $csv ); cause a syntax error, but with 'and' - don't.
Also it is worth to mention that an alternative for "if( xxx ){ yyy }" one can use "xxx and do { yyy };" (with semicolon if it is the end of sentence; 'do BLOCK' in do docs)