#!/usr/bin/env perl

use 5.010;
use strict;
use warnings;
use autodie;

local $\ = chr 30;

open my $csv_fh, '<', 'pm_1080161_input.csv';
open my $tff_fh, '>', 'pm_1080161_output.tff';

my $re = qr{ " (?<field> [^"]* ) " | (?<field> [^,]* ) }x;

print $tff_fh $_ for map { chomp; s/$re,/$+{field}\037/g; $_ } <$csv_fh>;