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#!/usr/bin/perl

...
    say "\tValues removed : ", join ", ", @removed_values;
    say "\tValues retained: ", join ", ", @retained_values;
}

B23168=AOL,ABC
permitted_mac_attempts=1,DEF
...
B23163=Orange,Red,Blue,Green,White,Black
B23970=O2
APPLE=FRITTER

B23168=AOL,ABC,DEF,EFG
permitted_mac_attempts=1,DEF,34,4
...
B23163=Orange,Red,Blue,Green,Yellow
B23970=O2,56
PONY=EARTH

$ perl 1119397.pl
APPLE
...
        Values removed :
        Values retained: 1, DEF
$