$ cat pm_11140211_flatfile.dat
head1|head2|head3
val1|val2|val3
val1|val4|val5
val6|val4|val5
val2|val7|val5
val3|val7|val3

##</code><code>##

$ perl -e '
    use Data::Dump;
    my %x = (a => 1, b => 3, c => 4);
    my %y = (b => 2, c => 3, d => 4);
    my %z = (%x, %y);
    dd \%z;
'
{ a => 1, b => 2, c => 3, d => 4 }

##</code><code>##

#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use Text::CSV;

my $infile = 'pm_11140211_flatfile.dat';
my $csv = Text::CSV::->new({sep_char => '|'});

open my $in_fh, '<', $infile;
my $row = {};
my @cols = @{$csv->getline($in_fh)};
$csv->bind_columns(\@{$row}{@cols});
my %data = map +($_, {}), @cols;

while ($csv->getline($in_fh)) {
    $data{$_} = { %{$data{$_}}, $row->{$_}, 1 } for @cols;
}

print "$_: ", join(', ', sort keys %{$data{$_}}), "\n" for sort @cols;

##</code><code>##

head1: val1, val2, val3, val6
head2: val2, val4, val7
head3: val3, val5