use Test::More;

my @values = qw/abc def/;
my $re = qr{^(??{ join '|', map {quotemeta} @values })$}i;

like 'ABC', $re;
like 'DEF', $re;
unlike 'GHI', $re;

push @values, 'ghi';

like 'ABC', $re;
like 'DEF', $re;
like 'GHI', $re;

done_testing;