Looks like you still haven't fixed your dl function yet???

I amended the code as below and got the expected results:

...

sub dl
{
  my ($a,$bchild) = @_;
  if ($bchild->text)
  {
    $bchild->subs_text(
       qr{(.+?)\t(.+?)\n},'&elt(first=>{},$1)&elt(second=>{},$2)');
  }
  return $b;
}
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