use strict; use warnings; use feature 'say';
use Data::Dumper;

chomp( my @lines = <DATA> );
shift @lines;
my @output = map { /(\S+)\s+(\S+)/; my $dir = $2 eq 'WR' ? 'wire' : 'reg'; "$dir $1" } @lines;
say Dumper \@output;

__END__
Description                  RD/WR
lfxosc_bp_c_jtag            WR
lfxosc_pd_c_jtag            WR
lfxosc_i_mult_ctrl_c_jtag[0]    WR
lfxosc_i_mult_ctrl_c_jtag[1]    WR
lfxosc_i_mult_ctrl_c_jtag[2]    WR
lfxosc_r_ref_ctrl_c_jtag[0]    WR
lfxosc_r_ref_ctrl_c_jtag[1]    WR
lfxosc_r_ref_ctrl_c_jtag[2]    WR
rd_rsrv_hfxosc_jtag            RD
rd_rsrv_hfxosc_jtag            RD