This issue has been addressed too early in the process lifecycle. The line number should be incremented later, say in the view layer when the error is displayed. A simple helper to determine what the index increment should do well.
$row + $indexIncrement
This is so we don't have to rebuild the array, which is computationally expensive for large datasets and could be frustrating for a developer expecting untouched index values, or likewise needing to prepare our special format.
This fixes an issue where the row number reported by import error logs would be off by 1 or 2 depending on whether the first row was labelled as titles or not.
As arrays start at 0 in PHP, `$firstRowTitles = false` would result in reported row numbers being off by one less than their actual number. If `$firstRowTitles = true`, the reported row number would be off by two less than their actual number (one for the zero index, one for the first row not existing in the `$results` set).
In contrast to the preview CSV reader, the actual ``ImportModel`` did not respect any encoding values provided. This leads to bugs with any non utf8-compliant characters. This PR fixes the problem by adding the appropriate encoding filter (copied from the preview reader).