Here is a quick Ruby version:
#!/usr/bin/ruby
# header
puts STDIN.gets
while line = STDIN.gets
left, right = line.split
left = left.split(',')
right = right.split(',')
left.each_with_index{ |item, i|
break unless right[i]
puts item + "\t" + right[i]
}
end
Test:
$ cat /tmp/test | /tmp/test.rb
Division Department
tech qa
ux ui
tech server
prod prod
sales sales