Help for this page
$ perl -pE 's/^([^"]+")([^"]+)/$1 . $2 =~ y{\t}{,}r/e' a b "x1 x2" ... c d "x2" e f "x3 x4 x5" e f "x3,x4,x5"
$ perl -pE 's/^([^"]+")([^"]+)/$1 . $2 =~ y{\t}{,}r/e' a b "x1 x2" a b "x1 x2"