P3-09 NO_HEADER_RECORD ORACLE
zero_byte.csv:
  CERTIFIED_SOURCE_BYTE_COUNT: 0
  CSV_SOURCE_BYTE_OFFSET: 0
  CSV_PHYSICAL_LINE: 1
  CSV_LOGICAL_RECORD: 1
  CSV_FIELD_ORDINAL: 1

bom_only.csv:
  bytes: EF BB BF
  CERTIFIED_SOURCE_BYTE_COUNT: 3
  CSV_SOURCE_BYTE_OFFSET: 3
  CSV_PHYSICAL_LINE: 1
  CSV_LOGICAL_RECORD: 1
  CSV_FIELD_ORDINAL: 1

The complete Receipts are distinct; only the five-field CSV refusal tuple has the narrower offset-only relationship.
