Creating virtual records with Text File ODBC driver

Sometimes it can be useful to be able to add a virtual record to a recordset derived from a text file without actually adding a physical record into the file.

With the text file ODBC driver the table name can be omitted such that 

SELECT 'Hello world!' as [Greeting]

results in

Greeting
Hello world!

Consider a names.txt file with first_name and surname columns. You could add John Doe onto the query output by doing something like

SELECT * FROM [names.txt]
UNION ALL
SELECT 'John' as [first_name]
, 'Doe' as [surname]