Quoting spaces inside variables such that the shell will re-interpret things properly is hard. It's this type of thing that prompts me to reach for a stronger language. Whether that's perl or python or ruby or whatever (I choose perl, but that's not always for everyone), it's just something that will allow you to bypass the shell for quoting.
It's not that I've never managed to get it right with liberal doses of eval, but just that eval gives me the eebie-jeebies (becomes a whole new headache when you want to take user input and eval it, though in this case you'd be taking stuff that you wrote and evaling that instead), and that I've gotten headaches in debugging.
With perl, as my example, I'd be able to do something like:
@tar_cmd = ( qw(tar cv), $directory );
@encrypt_cmd = ( qw(openssl des3 -salt) );
@split_cmd = ( qw(split -b 1024m -), $backup_file );
The hard part here is doing the pipes - but a bit of IO::Pipe, fork, and reopening stdout and stderr, and it's not bad. Some would say that's worse than quoting the shell properly, and I understand where they're coming from, but, for me, this is easier to read, maintain, and write. Heck, someone could take the hard work out of this and create a IO::Pipeline module and make the whole thing trivial ;-)