opt: explore performance comparsion between initializing non-mandatory columns vs passing columns list for conditional check.

[anujsinha3]

Currently, the columns list is passed around functions for non-mandatory columns and initialized within as per condition if the column is not present.

The task is to compare the performance accuracy and correctness if the non-mandatory/missing columns are initialized while loading the input file itself instead of being passed around and cross-checked at a later stage.

Attached PR for reference.

Please Note: The task is optional and could be taken up after the other mandatory tasks to explore if time permits: