{
  my %translate =(
                '\n'=>"\n",
                '\r'=>"\r",
                '\t'=>"\t"
                );
  my $regex=join "|", map { quotemeta $_ } keys %translate; 
  sub myqw 
    {
      local $_ = shift;
      s/\#.+//g;                # bye bye comments
      return  map { 
        if ($_ eq '\undef') { 
          undef;                # undef element in the array
        } else {
          s/($regex)/$translate{$1}/ge; # safer than eval
          $_; 
        }
      } split " ";
    }
}
# test it 
print join "|", 
myqw (q[
this is a set of words # and they are commented as well
a
b
b\t\te # b tab tab e
c
# d # remove d because we wont need it
e\ne # e newline e
g
\undef
h
]);
__END__
this|is|a|set|of|words|a|b|b		e|c|e
e|g||h