I apologize if this is somewhat of a stupid question, but is opening up this file in Excel and clicking "File | Save as... | Save as type: CSV" not an option?
I believe there are a few Excel:: modules that will allow you to read and write Excel data. You might be able to export this.
If you literally mean you have input data with the format you mention above (thus making it pipe-delimited ASCII data, not an "Excel database"), it should be just a matter of splitting on the |'s and re-writing with commas, yes? There's some escaping to do (which Text::CSV can probably help with), but it should be fairly straightforward.
I apologize if I misunderstood your question.
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