#!/usr/bin/perl -w

use strict;

my $rec_index;
my @rec_refs;
my @record;
my $max   = 0;
my $count = 0;

while (<DATA>) { 
    $count++;
    push @record, $_;

    if (/#\d+/) { # Match the end of record
        push @rec_refs, [@record]; # Store the current record
        @record = ();
        $max    = $count if $count > $max; # Track max fields in a record
        $count  = 0;
    }
}

# Iterate through the stored records and add the extra fields
foreach my $aref (@rec_refs) {
    $count = 0;
    foreach my $line (@$aref) {
        # Add extra fields before the "Tester" field
        print ",\n" x ($max - $count -3) if $line eq "Tester,\n";
        print $line;
        $count++;
    }
}

__DATA__
Ent, Name,
SC011, BUN,
Tester,
Value,
#1008
Ent, Name,
FS0022L, FUN,
TL0324, PLEASE,
Tester,
Value,
#1002
Ent, Name,
SC004, TAKE,
K530, RUN,
K530, RUN,
Tester,
Value,
#1001