Input.txt
2014-04-24 14:22:52|TESTER001||/dev/pts/5|322655663|TYXRRES|0
2014-04-24 14:22:52|TESTER003||/dev/pts/5|323231258|TRRRDER|0
2014-04-24 14:22:52|TESTER002||/dev/pts/5|323135368|RCVDDER|0

##</code><code>##

Changes.txt
 TESTER001,Frank_Sinatra
 TESTER002,Jhon_Belushi
 TESTER003,Homer_Simson

##</code><code>##

Output.txt (desired)
2014-04-24 14:22:52|Frank_Sinatra||/dev/pts/5|322655663|TYXRRES|0
2014-04-24 14:22:52|Homer_Simson||/dev/pts/5|323231258|TRRRDER|0
2014-04-24 14:22:52|Jhon_Belushi||/dev/pts/5|323135368|RCVDDER|0

##</code><code>##

 real Output.txt
2014-04-24 14:22:52 Frank_Sinatra  /dev/pts/5 322655663 TYXRRES 0
2014-04-24 14:22:52 Homer_Simson  /dev/pts/5 323231258 TRRRDER 0
2014-04-24 14:22:52 Jhon_Belushi  /dev/pts/5 323135368|RCVDDER|0

##</code><code>##

#!/usr/bin/perl
use warnings;
use strict;

open( my $out_fh, ">", "Output.txt" ) || die "Can't open the output file for writing: $!";

open( my $address_fh, "<", "Changes.txt" ) || die "Can't open the Changes file: $!";

my %lookup = map { chomp; split( /,/, $_, 2 ) } <$address_fh>;

open( my $file_fh, "<", "Input.txt" ) || die "Can't open the Input.txt file: $!";
while (<$file_fh>) {

##</code><code>##

  
 my @line = split( /\|/, $_,);
    for my $char ( @line ) {
        ( exists $lookup{$char} ) ? print $out_fh " $lookup{$char} " : print $out_fh " $char ";
    }
    print $out_fh "\n";
}