There are several reasons why this script is slow and Tie::Array is only one of them.

• You are processing each line at least twice. When you run into a line for the first level you look ahead and parse to the end of the record. At this point you have processed N lines. But instead of skipping ahead N lines your for loop advances just one line. This means you visit each line a second time and compare it against a regular expression.
• Your regular expressions are capturing values you never use.
• You are reading and parsing the line with the MSC_CDR_TYPE 2x. You could avoid this by placing properties in a hash as you read each line.

By keeping a bit of state and storing field values in a hash as you find them, you can completely eliminate the need to use an array and most of the internal if/else statements and loops as well. Here is much simplified version of your parser:

use strict;
use warnings;
sub printRecord;

#--------------------------------------------------
# Parsing loop
#--------------------------------------------------

my $fhOut = \*STDOUT;
my $iLevel=0;
my %hFields;

while (my $sLine = <DATA>) {
  #if line defines the level, set level
  if ($sLine =~ /^\s*(?:Level|Record|Sub Record)\s+\(\d+\)/) {
    $iLevel++;
  } elsif ($sLine =~ /^\s*End of/) {
    $iLevel--;
  } else {
    my ($k, $v) = $sLine =~ /\s+\"(\w+)\"\s+=\s+\"([^"]*)\"/;
    $hFields{$k}=$v;
  }

  #if level back to 0, dump record
  if ($iLevel == 0) {
    printRecord($fhOut, \%hFields);
    %hFields=();
  }
}

#--------------------------------------------------
# SUBROUTINE DEFINITIONS
#--------------------------------------------------

sub printRecord {
  my ($fhOut, $hFields) = @_;

  my $sIOType = $hFields->{MSC_CDR_TYPE};

  print $fhOut "RECORD\n";
  print $fhOut "#addkey\n";
  print $fhOut "#filename FF\n";
  print $fhOut "#input_id 001\n";
  print $fhOut "#input_type $sIOType\n";
  print $fhOut "#output_id\n";
  print $fhOut "#output_type $sIOType\n";
  print $fhOut "#source_id SRC\n";

  foreach my $k (sort keys %$hFields) {
    my $v = $hFields->{$k};
    print $fhOut "F $k $v\n";
  }
  print $fhOut ".\n";
}

#cut and paste sample data from above
__DATA__
[download]

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