Depending on how you process the CSV file, you may run out of memory and / or processor bottlenecks with large files.
In addition, on 32-bit Linux systems, there is a 2 GB file size limit that limits the maximum CSV size, regardless of processor power and memory. Having said that, CSV files that are large are a good sign that you should consider a more efficient and reliable solution for processing your data, such as a database system.
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