#!/usr/bin/perl ---

use strict;
use warnings;

use autodie;

Main(@ARGV);
exit(0);

sub Main {
  my $input  = shift @_ || 'Data.txt';
  my $output = shift @_ || 'Output.txt';
  eval {
    open my ($infh),  '<', $input;
    open my ($outfh), '>', $output;
    ReadThenPrint( $infh, $outfh );
    1;
  } or ReadThenPrint( \*DATA, \*STDOUT );    ## demo
} ## end sub Main

sub ReadThenPrint {
  my ( $infh, $outfh ) = @_;
  my @rows;
  my $colid = 0;
  while (<$infh>) {
    next if /^\s+$/;
    chomp;
    if (/^#id(\d+)/) {
      $colid = $1 - 1;
      next;
    }
    my ( $rowid, $num ) = split /\s+/, $_, 2;
    push @{ $rows[$rowid][$colid] }, $num;
  } ## end while (<$infh>)
#~  use DDS;
#~  Dump( \@rows );
  print join( "\t", "#", map { 1 + $_ } 0 .. $colid ), "\n";
  for my $rowid ( 0 .. $#rows ) {
    my @cols = @{ $rows[$rowid] };
    use List::Util qw' max ';
    my $max = max map { $#$_ } @cols;
    for my $maxid ( 0 .. $max ) {
      print "$rowid\t";
      for my $col (@cols) {
        print $col->[$maxid] if $col and ref $col and defined $col->[$
+maxid];
        print "\t";
      }
      print "\n";
    } ## end for my $maxid ( 0 .. $max)
  } ## end for my $rowid ( 0 .. $#rows)
} ## end sub ReadThenPrint

__DATA__
#id1
1 90
2 80
3 70

#id2
1 70
2 40
2 40
3 20
4 5

#id3
0 0
0 0
0 0
[download]

$ARRAY1 = [
            [
              ( undef ) x 2,
              [
                ( 0 ) x 3
              ]
            ],
            [
              [ 90 ],
              [ 70 ]
            ],
            [
              [ 80 ],
              [
                ( 40 ) x 2
              ]
            ],
            [
              [ 70 ],
              [ 20 ]
            ],
            [
              undef,
              [ 5 ]
            ]
          ];
#    1    2    3
0            0    
0            0    
0            0    
1    90    70    
2    80    40    
2        40    
3    70    20    
4        5
[download]