#!/usr/bin/perl

use 5.014;
use warnings;
use Text::CSV_XS;

my %hdr;
my @dta;
my $csv = Text::CSV_XS->new ({ binary => 1, auto_diag => 1, eol => "\r\n" });

{   local $/ = "";
    while (<DATA>) {
        my %data = m/^\s*(\w[^ :]+)[: ]+(.*\S)\s*$/gm;
        $hdr{$_}++ for keys %data;
        push @dta, \%data;
        }
    my @hdr = keys %hdr;
    $csv->print (*STDOUT, \@hdr);
    $csv->print (*STDOUT, [ @{$_}{@hdr} ]) for @dta;
    }

__END__
user: myus44 [up] 
------------
 admin-state enabled 
 summary "Johnny Cash" 
 access-level group-defined 
 group mi-group  [up]

user: jar1543 [up] 
------------
 admin-state enabled 
 summary "Lara Croft" 
 access-level group-defined 
 group jar-head  [up]

user: myprivilegeduser [up]
-----------
admin-state enabled
access-level privileged

##</code><code>##

group,summary,user,access-level,admin-state
"mi-group  [up]","""Johnny Cash""","myus44 [up]",group-defined,enabled
"jar-head  [up]","""Lara Croft""","jar1543 [up]",group-defined,enabled
,,"myprivilegeduser [up]",privileged,enabled

##</code><code>##

    while (<DATA>) {
        my %data = m/^\s*(\w[^ :]+)[: ]+(.*\S)\s*$/gm;
        $hdr{$_}++     for keys   %data;
        s/^"(.*)"$/$1/ for values %data;
        push @dta, \%data;
        }

##</code><code>##

group,summary,user,access-level,admin-state
"mi-group  [up]","Johnny Cash","myus44 [up]",group-defined,enabled
"jar-head  [up]","Lara Croft","jar1543 [up]",group-defined,enabled
,,"myprivilegeduser [up]",privileged,enabled

##</code><code>##

    delete $hdr{user};
    my @hdr = ("user", keys %hdr);

##</code><code>##

user,group,summary,access-level,admin-state
"myus44 [up]","mi-group  [up]","Johnny Cash",group-defined,enabled
"jar1543 [up]","jar-head  [up]","Lara Croft",group-defined,enabled
"myprivilegeduser [up]",,,privileged,enabled