#!/usr/bin/perl

# https://perlmonks.org/?node_id=1228464

use strict;
use warnings;

local $_ = join '', sort map "$_\n", map {join ',', reverse split /,/ 
+}
  map s/\.\/|\n//gr, <DATA>;

sub transpose
  {
  my $tmp = '';
  $tmp .= "\n" while s/^./ $tmp .= $&; '' /gem;
  $_ = $tmp;
  }

my @p = map quotemeta, /[^,\s]+/g;
my $lead = do { local $" = '|'; qr/(@p)/ };
1 while s/^[-| ]*\K$lead,/|-- /m;
my $line = '';
$line |= $_ for /.+/g;
my $length = length $line;
s/.+/ sprintf "%-${length}s", $& /ge;
transpose;
s/\|*\K\|/`/g;
transpose;
s/ +$//gm;
s/--(?= [|`])/  /g;
s/^/    /gm;
s/    /`-- /;
print;

__DATA__
./strict.pm,./hello_world.pl
./strict.pm,./bye.pl,./hello_world.pl
./hello_world.pl
./bye.pl,./hello_world.pl
./bin-perl,./hello_world.pl
./bin-perl,./bye.pl,./hello_world.pl
[download]

Outputs:

`-- hello_world.pl
    |-- bin-perl
    |-- bye.pl
    |   |-- bin-perl
    |   `-- strict.pm
    `-- strict.pm
[download]