Be aware.
There is bug 46569 persists that breaks usage of SplFileObject::fgetcsv() after SplFileObject::seek()-ing to a non-zero position and then returns the contents of wrong line - off by one
<?php
$file = new SplFileObject('foo/bar.csv');
$file->seek(1);
print_r($file->fgetcsv()); // reads 3rd line against 2nd

Not that this may return NULL instead of FALSE depending on the given SplFileObject flags in versions prior to PHP 8.1.

Change: https://github.com/php/php-src/commit/188b1d4c7c7b3482584e248522d94e06ba616a1c

Testcase: https://3v4l.org/6dQTT

If your CSV doesn't have enclosures, you can face an issue with default " identified as enclosure in data. Empty $enclosure is not allowed, but you can use same $enclosure as $delimiter (\n by default) to emulate empty enclosure.

after setting the delimiter '\t' fgetcsv() truncates the value when it is empty string 

workaround:

<?php
$file = new SplFileObject($path);
$file->setFlags(SplFileObject::DROP_NEW_LINE);
while ($file->valid()) {
    $line = $file->fgets();
    $line = explode("\t", $line);

    print_r($line);
}
?>

Note that due to bugs 55807 and 61032, introduced in 5.3.8, if the csv in example #2 has a newline character at the end of each line, the foreach will execute 6 times.

The last time through the loop $row will be bool(false). This is true even if using SplFileObject::SKIP_EMPTY and SplFileObject::DROP_NEW_LINE.

Until the bug is fixed, the workaround is to also add SplFileObject::READ_AHEAD to your setFlags() call.

Also while the enclosure character cannot be NULL you can set it to ASCII NUL character chr(0) with the same practical effect.