We call them "warbles" and yes, they are a form of paracidic worm. There was one moose that Grandpa shot that was so infested that they called the CO in so there was no misunderstanding why they didn't take any meat - there wasn't a piece unaffected. He was given a replacement tag.
We butcher our own meat with my uncle who is a meat manager for a grocery chain and who used to have his own business processing wild game. With our own meat we will often come across one or two per animal. Moose seem to carry them. You don't want to eat them regardless of how well you cook the meat. There is just no reason to chance it.
Having said that, cut around them and cut them out and you're fine. Just be careful if you butcher into roasts; the last thing you want is for company trying wild game for the first time to say, "Whats this?"