OK, I'll bite. A one-liner it is:

$ cat test.tsv
id      name    position
1       Nick    boss
2       George  CEO
3       Christina       CTO
$ perl -MText::CSV_XS=csv -E'my$aoh=csv(in=>"test.tsv",bom=>1,sep=>"\t
+");' \
       -E'for$h(keys%{$aoh->[0]}){say$h;open$fh,">","$h.txt";say$fh $_
+ for$h,map{$_->{$h}}@$aoh}'
id
position
name
$ cat id.txt
id
1
2
3
$ cat name.txt
name
Nick
George
Christina
$ position
boss
CEO
CTO
[download]

update: added a -E to split the line for readability