Here is a way to perform what you described (with the help of the Data::Table and Path::Tiny cpan modules).

I'm assuming that there was a typo in the data you provided, and I changed the name of the last column to vnir_7.

I put the following tab-delimited data into a file called data.tsv,

<GSOR>    vnir_1    vnir_2    vnir_3    vnir_4    vnir_5    vnir_6    
+vnir_7
310015    0.37042    0.36909    0.36886    0.36698    0.36615    0.364
+49    0.36404
310100    0.25889    0.25773    0.2569    0.25563    0.25565    0.2551
+1    0.25508
310134    0.26163    0.26149    0.26059    0.26034    0.2604    0.2598
+    0.26085
310167    0.23168    0.23031    0.23045    0.22822    0.2267    0.2257
+5    0.22453
310196    0.26995    0.26902    0.2685    0.26689    0.26624    0.2647
+    0.26461
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This script processes the data and creates the files,

#!/usr/bin/env perl

use strict;
use warnings;

use Data::Table;
use Path::Tiny;

# Load the tsv file with a header
my $dt = Data::Table::fromTSV('data.tsv', 1 );

# Get a Data::Table that contains only the first column
my $names_dt = $dt->subTable( undef, [ '<GSOR>' ] );

my $n_col = $dt->nofCol;
my @column_names = $dt->header;
for( my $i = 1; $i <= $n_col - 1; ++$i ){

    my $col_name = $column_names[ $i ]; 
    my $col_dt = $dt->subTable( undef, [ $col_name ] );
    my $new_dt = $names_dt->clone();
    $new_dt->colMerge($col_dt);

    my $file_name = "file_$i.tsv";
    my $fh = path($file_name)->openw_utf8;
    print {$fh} $new_dt->tsv;
    $fh->close;

}
exit;
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