String encoding? Dates? Formatted numbers? Booleans (T/F/Y/N/etc)? Nested quotes? Nested CSV!?
How about intermediate systems that muck things up. String encoding going through a pipeline with a misconfiguration in the middle. Data with US dates pasted into UK Excel and converted back into CSV, so that the data is a mix of m/d/yy and d/m/yy depending on the magnitude of the numbers. Hand-munging of data in Excel generally, so that sometimes the data is misaligned WRT rows and columns.
I've seen things in CSV. I once wrote an expression language to help configure custom CSV import pipelines, because you'd need to iterate a predicate over the data to figure out which columns are which (the misalignment problem above).