use strict;
use warnings;

use Data::Dumper;

my $rec = q{};
my %HoA = ();

while (<DATA>)
{
    next if m{^#};
    chomp;
    if (m{^==(\w+)==})
    {
        $rec = $1;
    }
    else
    {
        push @{$HoA{$rec}}, $_;
    }
}

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

foreach my $server (keys %HoA)
{
    foreach my $unc (@{$HoA{$server}})
    {
        print qq{$server: $unc\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 ######