I'm no Ruby expert, so forgive any errors along those lines.
You can't do this in a single step with a regex (that I know of). The Python code above is not a regular expression, so don't expect to use a regex that does the same thing.
You could do it in two steps using Perl compatable regex, but when I tried it on the version of Ruby I have installed, Ruby complained. You would generally read the whole file in, then split() the file using a negative lookbehind, then split() each element returned from that on a ,.
For example:
$allLines=$wholeFile.split(/(?<!\\)\n/m);
But Ruby complains that the (?<! sequence isn't recognized. So you're probably going to have to resort to some other method. I would recommend a library specifically designed for parsing a CSV e.g.: http://snippets.aktagon.com/snippets/246-How-to-parse-CSV-data-with-Ruby