my $csv = Text::CSV->new({
        binary          => 1,
        sep_char        => "\t",
        always_quote    => 1,
    }) or do {
    print STDERR "Cannot initialize CSV: ", Text::CSV->error_diag, "\n";
    exit 1;
};

LINE: while (my $row = $csv->getline(\*STDIN)) {
    s/\n/$replace/g foreach(@$row);
    unless($csv->combine(@$row)) {
        print STDERR "Error converting record $. for output: ", $csv->error_input, "\n";
        next LINE;
    }
    print $csv->string, "\n";
}
$csv->eof or $csv->error_diag;