use strict;
use warnings;
use Data::Diver  qw( DiveVal DiveError );
use Data::Dumper qw( Dumper );

my $state = { };
my $ref   = [ ];
my $prefix = '<';

while (<DATA>) {
    chomp;
    next if /^\s*#.*$/;
    if (/^\s*$/) {
            $prefix = '>';
            next;
    };
    my ($selector, $value) = split /\s*=\s*/;
    next unless defined $selector;
    my @selector = split /\./, $selector =~ s/\.$/.>/r;
    unshift(@selector, $prefix) unless $selector =~ /^[><]\./;
    _dive( $ref, \@selector, $value );
    $prefix = '<';
}

print Dumper $ref;

sub _dive
{
    my ( $ref, $selector, $value ) = @_;

    return unless defined $ref and defined $selector and scalar @$selector;

    my @selector_b;
    for ( @$selector ) {
        if ( /^(>|<|)$/ ) {
            my $selector_b = join '.', @selector_b;
            if ( $1 eq '<') {
                push @selector_b, $state->{$selector_b} //= 0;
            } else {
                $state->{$selector_b} += defined $state->{$selector_b} ? 1 : 0;
                push @selector_b, $state->{$selector_b};
            }
        } else {
            push @selector_b, $_;
        }
    }

    DiveVal( $ref, @selector_b ) = $value;
    my ( $error ) = DiveError( );
    $error and warn $error;

    return 1;
}
__DATA__

name          = john
location      = uk
interests.    = programming
interests.    = cycling

name          = laura
location      =
interests.    = knitting
interests.    = tennis
interests.    = dancing

name
location      = canada
interests..   = dogs
interests.<.  = horses
interests.    = cars

# test.error = blah