If you plan to print it to a file directly, and not quoting the individual fields (for a simple tab separated values table) I think using the special variables $, and $\ is the approach leaving the code most readable:

@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['alpha', 'beta', 'and all the rest'],
);
{
    local($\, $,) = ("\n", "\t");
    print @headers;
    print @$_ foreach @rows;
}
[download]

It's more complex if you want a CSV file, where the field values can contain the delimiter, the quoting character, or a newline. The next code will only quote a field if necessary:

@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['17" monitor', 'a;b', "foo\nbar"],
);
{
    local($\, $,) = ("\n", ";");
    print map {
        my $s = $_;
        $s =~ s/([\n;])|"/ $1 || '""' /ge and $s = qq["$s"];
        $s
    } @$_ foreach \@headers, @rows;
}
[download]

Following the modern Microsoft preference, I've used semicolons for the delimiter; and I've doubled the literal quotes appearing in the field data.

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