foreach my $filename (@files) {
    ...
    
   while (<FILE>) {
      chomp;
      next unless length; #Skip blank lines

      my @params = split /\t/, $_, 2;
      
      unless (2 == @params) {
        warn "Line $. in $filename badly formed\n";
        next;
      }
      
      $insert->execute() or print $db->errstr;
   }