Try creating the file directly with both ADO and ODBC connections.

#!perl
use strict;
use DBI;
use Text::CSV;
use Devel::Peek;
 
my $dir = 'C:/GBowl/strawberry32/Scripts/'; 
my $db_file = $dir.'Hello.accdb';
my $outfile = $dir.'Plantfile.txt';

my $dsn;
$dsn = 'dbi:ADO:Provider=Microsoft.ACE.OLEDB.12.0;Data Source=';
#$dsn = 'dbi:ODBC:driver=Microsoft Access Driver (*.mdb, *.accdb);dbq=
+';

my $dbh = DBI->connect("$dsn$db_file",
  { RaiseError => 1 }
) or die $DBI::errstr;

my $sql = ' 
  SELECT Company_Code,Name FROM Plants
  ORDER BY Company_Code';

my $rs = $dbh->selectall_arrayref($sql); 

open my $out,'>',$outfile 
       or die "Could not open $outfile : $!";
       
my $csv = Text::CSV->new ( { binary => 1 } )
           or die Text::CSV->error_diag();
$csv->eol ("\n");

for (@$rs){
  $csv->print($out,$_);
  my $line = join "\t",@$_;
  # check non-ascii
  if ($line =~ /[^\x09\x20-\x7E]/){
    Dump $line;
  }
}
close $out;
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