fgetcsv() cause wrong parse on specific UTF-8 BOM encoded CSV

Description

When the CSV file that its the first value is empty and they are quoted with the double quotation mark,
PHP function fgetcsv parses the double quotation mark as a string value , only when the file was encoded with UTF-8 BOM.

Use the CSV file saved encoding with UTF-8 BOM.

"","key","key2"
"name","val","val2"

＊The FIRST CELL is EMPTY

The following code:

<?php
$csvFile = fopen("utf8Bom.csv", "r");
while($line = fgetcsv($csvFile)) {
  for($idx = 0, $size = count($line); $idx < $size; $idx++ ){
    echo "[". $line[$idx] ."]";
  }
  echo "<br>";
}
fclose($csvFile);
?>

Resulted in this output:

[""][key][key2]
[name][val][val2]

The first cell has "" as a value.

But I expected this output instead:

[][key][key2]
[name][val][val2]

NOTE: the CSV file that encoded with SJIS and the same values parses the first "" empty cell as a empty value. It's collect.

Environment: IIS on WinServer2022
Please test on PHP 8.x who can use it..

PHP Version

PHP 7.4.29

Operating System

Windows Server 2022

Start by reproducing the fgetcsv() behavior with utf8Bom.csv and the supplied PHP script on PHP 8.x, comparing the UTF-8 BOM and SJIS inputs. Check whether the first quoted empty field is returned as [""] or []; if confirmed, determine whether this belongs in the PHP documentation or should be routed to the PHP implementation issue.