fix: Adding utf-8-sig to address UTF files with BOM

[tinodj]

Closes #22151.

[ankush]

@tinodj can you share a test file? I don't have access to windows machine.

[codecov]

Codecov Report

Merging #22178 (0fd67f8) into develop (8f7a4f6) will decrease coverage by 0.33%.
Report is 33 commits behind head on develop.
The diff coverage is 0.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #22178      +/-   ##
===========================================
- Coverage    62.12%   61.79%   -0.33%     
===========================================
  Files          767      767              
  Lines        73033    74388    +1355     
  Branches      6303     6303              
===========================================
+ Hits         45373    45971     +598     
- Misses       24242    24999     +757     
  Partials      3418     3418              

Flag	Coverage Δ
server	65.38% <0.00%> (-0.05%)	⬇️

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[stale]

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