Template::Plugin::DBI is on my list of modules to check out, but I've not yet worked with it. Does it allow you to specify a \%attr in the connect? If so, then this should work:

[% USE DBI(
    'dbi:CSV:',undef,undef,
    { RaiseError => 1
    , csv_tables => 
        { users => { file      => 'c:/projekte/vdx/daten/users.txt'
                   , eol       => "\n"
                   , col_names => ['id','name']
                   }
        }
    }
) -%]
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If the module doesn't support setting \%attrs in the connect string, does it allow you to pass a pre-defined $dbh? If it supports neither, that seems pretty lame. That would be an issue which impacts more than DBD::CSV. OTOH in order to support \%attrs in a template probably requires a string eval which is pretty lame also. (Please don't take this as a criticism of the module, it's more of general remark on modules that support DBI connections but don't support setting \%attrs during connection). Hmm, a thought - if the templating plugin uses YAML, it could avoid string eval.