By default on Windows I handle things in text format so the file will have \r\n and it will be seen as \n. There is an "input filter" option that I use to strip the carriage returns on Linux, which I also use to strip the moronic "smart quotes". On MacOS you would need to play games with $/ or convert the file.

My handling of these things is intended to be compatible with the output of Microsoft applications. When I want my own file format, I have plenty of options available in which there are no subtle, "Can't handle some data" issues and likewise no subtle, "Works differently on different platforms".

So my answer is that if you have data in an Access table that includes embedded returns, and you export that table to a .csv file, on Windows Text::xSV will handle the return as exported by Access. On other operating systems there are file format issues which can be solved in a number of ways. The most general being to convert the file to native text format (whatever that is).