John,
By the way, I know why the '#' wasn't working, because of the regular expression when spliting:
my ( $style, $content ) = $line_in =~ /^(\w)\s+(.*)$/;

I've converted it to:
my ( $style, $content ) = $line_in =~ /^(\w|\#)\s+(.*)$/;

And now it works properly :)
Let me know what you think on the previous question, the one on the subroutine.

Thanks.
Best Regards,
Marcos