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use Text::CSV_XS "csv";

...
    say "Changes for samaccount $sam";
    printf "  %-22s %-27.27s -> %s\n", @$_ for @diff;
    });

$ perl test.pl
Changes for samaccount barsu991
...
  employeenumber         20125471                    ->
  mail                   Zebediah.Haserkrilk@kit.org -> Zebediah.Haser
+man@pulse.org
  telephonenumber                                    -> 555-555-5555

my @diff;
my $aoh = csv (in => "ad.txt", bom => 1, on_in => sub {
...
        grep { $ahr->{$_} ne $_[1]{$_} } @keys;
    });
csv (in => \@diff, out => "diff.csv");