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my %results = map {
   my ($x, $y) = split(/=/, $_, 2);
...
   }
   ($x, $y)
} split(/,/, $string);

my %results = map {
   /^([^=]*)(?:(=)(#)?(.*))?/s;
   ($1, ($3 ? fn($4) : ($2 ? $4 : fn($1))))
} split(/,/, $string);