Although there is the "empty elision" case related to splitting: if x='', then $x is different than "$x", even if IFS=''.
You could also use zsh which doesn't do word splitting, but does "empty elision". (I'd say zsh is a better interactive shell than a scripting language, but I've seen it used on occasion.)
Or you can use OSH, which will run your bash script as is. And then you can opt into shopt -s simple_word_eval or the group shopt -s oil:basic, and EVERYTHING will be "unmolested", quotes or not:
cp $FILENAME $TARGET
Write this: cp "$FILENAME" "$TARGET"
It's a bit annoying, but it's not that bad, and certainly not unmaintainable. find . -name "*.csv" -print | while IFS= read -r file; do
doneAlways. Be. Quoting.
Also, you should be checking your Bash scripts with shellcheck, which will tell you when to do this with ~99% accuracy.
(For the uninitiated: https://www.youtube.com/watch?v=GrhSLf0I-HM)