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$ cat pm_1075362_1.txt
file 1 line 1
...
$ cat pm_1075362_3.txt
file 3 line 1
file 3 line 2

#!/usr/bin/env perl -l

...
        join "\t" => (defined $a ? $a : ''), (defined $b ? $b : '')
    } @$file1, @$file2;
}

*** File 1 (2 lines) and File 2 (3 lines):
file 1 line 1    file 2 line 1
...
*** File 1 (2 lines) and File 3 (2 lines):
file 1 line 1    file 3 line 1
file 1 line 2    file 3 line 2