$query =~ s/[\n\r\f]+/ /g;

##</code><code>##

$query =~ s/(["']).*?\1/S/g;

##</code><code>##

$query =~ s/"[^"]*"/S/g;
$query =~ s/'[^']*'/S/g;

##</code><code>##

$query =~ s{
             \b(in|values?)\s*\(\s*([NS])\s*,[^\)]*\)
           }
           {$1($2+)}gx;

##</code><code>##

$query =~ s{
             \b(in|values?) *\( *([NS]) *,[^\)]*\)
           }
           {$1($2+)}gx;