use File::Spec;
use Data::Dumper;

use strict;
use warnings;

my @dir_list;
my $rec;
my %HoA;

foreach my $dir (<DATA>) {
       
         chomp $dir;

         my $first=substr($dir,0,1);
         if ($first =~ /#/) {
             next;
         } elsif ( $first =~ /=/ ) {
             if ($dir=~/(^\={2})(\w+)(\={2})/) {  $rec=$2; }
             @dir_list=(); #reset the list of directories to empty
         } else {
             $dir=File::Spec->catdir("\'$dir\'");               
             push @dir_list, $dir;        #add directory name to array
             $HoA{$rec}=[ @dir_list ];    #add array of directories to HoA
         }#close if

  }#close foreach


#############################################################################################################

print Data::Dumper->Dump([\%HoA], ['*HoA']);

for my $server ( keys %HoA ) {
    chomp $server;
   
    for my $dir ( <@{ $HoA{$server} }> ) {
        chomp $dir;
        print "$server: $dir\n";
    }    

}

__DATA__  
########## Server 1 UNC's     ########################
==SERVER1==
\\server1\share1\tld0\sub-dir1\sub-dir2
\\server1\share1\tld0\sub-dir2\sub-dir2
\\server1\share2\tld1\dir1\subdir2\subdir3
\\server1\share2\tld1\dir1\subdir2\subdir4
########## Other Server UNC's ########################
==REMOTESERVER1==
\\remoteserver1\share1\tld1\dir1\subdir2\subdir4
==REMOTESERVER2==
\\remoteserver2\share1\tld1\dir1\sub dir 3\sub dir 5\report's
\\remoteserver2\share1\tld1\dir2\sub dir 4\sub dir 6\reports
###### No Entries Below This Line ######

##</code><code>##

%HoA = (
         'REMOTESERVER1' => [
                              '\'\\remoteserver1\\share1\\tld1\\dir1\\subdir2\\subdir4\''
                            ],
         'SERVER1' => [
                        '\'\\server1\\share1\\tld0\\sub-dir1\\sub-dir2\'',
                        '\'\\server1\\share1\\tld0\\sub-dir2\\sub-dir2\'',
                        '\'\\server1\\share2\\tld1\\dir1\\subdir2\\subdir3\'',
                        '\'\\server1\\share2\\tld1\\dir1\\subdir2\\subdir4\''
                      ],
         'REMOTESERVER2' => [
                              '\'\\remoteserver2\\share1\\tld1\\dir1\\sub dir 3\\sub dir 5\\report\'s\'',
                              '\'\\remoteserver2\\share1\\tld1\\dir2\\sub dir 4\\sub dir 6\\reports\''
                            ]
       );
REMOTESERVER1: '\remoteserver1\share1\tld1\dir1\subdir2\subdir4'
SERVER1: \server1\share1\tld0\sub-dir1\sub-dir2
SERVER1: \server1\share1\tld0\sub-dir2\sub-dir2
SERVER1: \server1\share2\tld1\dir1\subdir2\subdir3
SERVER1: \server1\share2\tld1\dir1\subdir2\subdir4
REMOTESERVER2: '\remoteserver2\share1\tld1\dir1\sub dir 3\sub dir 5\report's' '\remoteserver2\share1\tld1\dir2\sub dir 4\sub dir 6\reports'

##</code><code>##

REMOTESERVER1: \\remoteserver1\share1\tld1\dir1\subdir2\subdir4
SERVER1: \\server1\share1\tld0\sub-dir1\sub-dir2
SERVER1: \\server1\share1\tld0\sub-dir2\sub-dir2
SERVER1: \\server1\share2\tld1\dir1\subdir2\subdir3
SERVER1: \\server1\share2\tld1\dir1\subdir2\subdir4
REMOTESERVER2: \\remoteserver2\share1\tld1\dir1\sub dir 3\sub dir 5\report's
REMOTESERVER2: \\remoteserver2\share1\tld1\dir2\sub dir 4\sub dir 6\reports