use 5.18.2;
use warnings;

use Data::Peek;
use Text::CSV_XS qw(csv);

my $file = "pm-1192516.csv";

sub make_list_2 {
    my %opt = @_;

    my $headers = $opt{headings};

    my %foo;
    my $list = csv (
        in               => $opt{file},
        headers          => $headers,
        sep_char         => "|",
        quote_char       => undef,
        empty_is_undef   => 1,
        allow_whitespace => 1,
        auto_diag        => 1,
        on_in            => sub {
            push @{$foo{$_{item}}}, split m/;\s*/ => $_{"seen in+"} },
        );

    return \%foo;
    }

DDumper make_list_2 (file => $file, headings => [ "item", "seen in+" ]);