1	SP_85(IS33, qqq), SP_155(IS33eee)	spr_111(ISyyy33, qqq), spr_171(IS33eee)
2	SP_83(S3 , jgjg), SP_32(IS33, jhdjdjd)	spr_113(Stty3 , jgjg), spr_1881(IS33, jhdjdjd)
3	SP_78(3jmdsjkdej), SP_66(IShbdhdhd33)	spr_115(3jmhhggggdsjkdej), spr_1551(IShbdhdjjjhd33), spr_88881(Iyt33ff), spr_145411(Iddd3ff)
4	SP_77(3jmdsjkdej), SP_1485(Idhd33ff)	spr_116(3jmdhhhhhsjkdej), spr_17781(Idhdhhtytyt33ff)
##</code><code>##

1	SP_85(IS33, qqq)	spr_111(ISyyy33, qqq)
1	SP_155(IS33eee)	spr_171(IS33eee)
2	SP_83(S3 , jgjg)	spr_113(Stty3 , jgjg)
2	SP_32(IS33, jhdjdjd)	spr_1881(IS33, jhdjdjd)
3	SP_66(IShbdhdhd33)	spr_115(3jmhhggggdsjkdej)
3	SP_66(IShbdhdhd33)	 spr_1551(IShbdhdjjjhd33)
3	 -	spr_88881(Iyt33ff)
3	 - 	spr_145411(Iddd3ff)
4	SP_77(3jmdsjkdej)	spr_116(3jmdhhhhhsjkdej)
4	SP_1485(Idhd33ff)	spr_17781(Idhdhhtytyt33ff)
##</code><code>##

my $columnFile = q{re-organized.txt};
open my $columnFH, q{<}, $columnFile
   or die qq{open: < $columnFile: $!\n};

my @results;
while ( <$columnFH> )
{
    my @cols = split;
    foreach my $idx ( 0 .. $#tests )
    {
	foreach my $subidx ( 0 .. $#{ $tests[ $idx ] } )
	{
	    my @posns = split m{,}, $tests[ $idx ]->[ $subidx ];
	    $results[ $idx ]->[ $subidx ] ++
	       if scalar @posns == grep { q{z} eq $cols[ $_ ] } @posns;
	}
    }
}

close $columnFH
   or die qq{close: < $columnFile: $!\n};