So the title is not really what the post is about. A bit misleading.
As the others already pointed you to DBI to connect to M$ SQL Server, I assume you will need to get acquainted with DBI/DBD syntax anyway, and reading from CSV - though fast and simple with Text::CSV and/or Text::CSV_XS - would be easiest to do with DBD::CSV. Just open two database handles from the same script and on you go.
FWIW, Postgres and MariaDB also run fine on Windows, and those are free and OpenSource.
Enjoy, Have FUN! H.Merijn