In the absence of further information I had to make some assumptions:

1. That each record was delimited by #\d+, eg #1008
2. That the delimiter was preceded by Value and Tester

So that following might not be quite what you need but it will give you a start. 

#!/usr/bin/perl -w

use strict;

my $rec_index;
my @rec_refs;
my @record;
my $max   = 0;
my $count = 0;

while (<DATA>) { 
    $count++;
    push @record, $_;

    if (/#\d+/) { # Match the end of record
        push @rec_refs, [@record]; # Store the current record
        @record = ();
        $max    = $count if $count > $max; # Track max fields in a rec
+ord
        $count  = 0;
    }
}

# Iterate through the stored records and add the extra fields
foreach my $aref (@rec_refs) {
    $count = 0;
    foreach my $line (@$aref) {
        # Add extra fields before the "Tester" field
        print ",\n" x ($max - $count -3) if $line eq "Tester,\n";
        print $line;
        $count++;
    }
}

__DATA__
Ent, Name,
SC011, BUN,
Tester,
Value,
#1008
Ent, Name,
FS0022L, FUN,
TL0324, PLEASE,
Tester,
Value,
#1002
Ent, Name,
SC004, TAKE,
K530, RUN,
K530, RUN,
Tester,
Value,
#1001

[download]

--
John.

In reply to Re: Equal line spacing in records of a file by jmcnamara
in thread Equal line spacing in records of a file by vanuatu10

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


  • Posts are HTML formatted. Put <p> </p> tags around your paragraphs. Put <code> </code> tags around your code and data!
  • Titles consisting of a single word are discouraged, and in most cases are disallowed outright.
  • Read Where should I post X? if you're not absolutely sure you're posting in the right place.
  • Please read these before you post! —
  • Posts may use any of the Perl Monks Approved HTML tags:
    a, abbr, b, big, blockquote, br, caption, center, col, colgroup, dd, del, details, div, dl, dt, em, font, h1, h2, h3, h4, h5, h6, hr, i, ins, li, ol, p, pre, readmore, small, span, spoiler, strike, strong, sub, summary, sup, table, tbody, td, tfoot, th, thead, tr, tt, u, ul, wbr
  • You may need to use entities for some characters, as follows. (Exception: Within code tags, you can put the characters literally.)
            For:     Use:
    & &amp;
    < &lt;
    > &gt;
    [ &#91;
    ] &#93;
  • Link using PerlMonks shortcuts! What shortcuts can I use for linking?
  • See Writeup Formatting Tips and other pages linked from there for more info.