Not the real data but think of it as

apple      red
orange     orange
grape      green
apple      green

Neither the keys nor values must be unique; the script will take care of merging the multiple values for a single key, if needed. The source database thinks it is outputting key{tab}value{newline} but, because of the different line-endings, I get key{tab}value{\cM} instead. At least, I do when the end-user creates the file on a Mac. But, other end users can create this source file on a Windows system where I get different line endings so I need to accommodate any line ending. This is also one of three source files which could all come from different sources before the end-user uploads them using this CGI script.

I was hoping there was a Perl/CGI.pm equivalent of FTP's "ASCII" mode.