Bug 33339: Prevent Formula Injection (CSV Injection) in CSV files

Bug 33339: Prevent Formula Injection (CSV Injection) in CSV files

The system is vulnerable to Formula Injection attacks as the data
stored within the database and exported as CSV/Excel is not being
sanitized or validated against implanted formula payloads

This patch modifies all uses of Text::CSV and derived classes to pass
the "formula" parameter with value of "empty" which replaces formulas
by empty string.

Test Plan:
1) Apply this patch
2) For guided_reports.pl, attempt to export CSV where you've set a column to a formula somehow
   ( such as "=1+3" )
3) Export that CSV file
4) Note the formula has not been exported
5) Repeat this plan for the remaining scripts that export CSV files
   where users can define the outputted data

Signed-off-by: Magnus Enger <magnus@libriotech.no>
Fixed two conflicts. I have tested that this works as advertised on:
- Reports (Download > Comma separated text (.csv)) [Text::CSV::Encoded]
- Circulation > Overdues > Download file of all overdues [Text::CSV_XS]
- misc/export_borrowers.pl [Text::CSV]
This covers all modules used, and both GUI and command line.

Signed-off-by: Chris Cormack <chris@bigballofwax.co.nz>
Signed-off-by: Marcel de Rooy <m.de.rooy@rijksmuseum.nl>
[EDIT] Change none to empty in the commit message ! None is the default,
doing nothing. Empty clears the formulas.
Signed-off-by: Lucas Gass <lucas@bywatersolutions.com>
(cherry picked from commit e588f810a521065bf46dc037edeac5c83d537714)
Signed-off-by: Fridolin Somers <fridolin.somers@biblibre.com>