Ooooohkay, quick and dirty, how I would start: no error checking,
and clumsy, but maybe an Idea:

#!/usr/bin/perl -w

use strict;

my $UserID="Unknown";
my %UserData;
while (<>)
{ 
 next unless (/\w/io);               #Skip empty lines
 if (/^(\S+)\s+(\S+)\s*=\s*(\S+)/io) # Match <NewUser> <Tag>=<Data> to
+ $1,$2,$3
 {
  $UserID=$1;                        #Set $UserID to current user
  $UserData{$UserID}{$2}=$3;         #Assign the data to the user in a
+ hash
  next;                              #Next line, this was a special ca
+se
 };
 s/\s+|\,//iog;                      #Remove spaces, and comma's (God 
+forgive me for that one)
 my ($Key,$Val)=split /=/;           #Get the Key, and Data
 $UserData{$UserID}{$Key}=$Val;      #Assign it to the current user
};

#Just some printing of the data.
foreach my $User (keys %UserData)
{
 print "User: $User\n";
 foreach my $Data (keys %{$UserData{$User}})
 { 
  print "\t\"$Data\":\t$UserData{$User}{$Data}\n";
 };
};
[download]

With your example data this gives me:

choas@<Censored to protect myself from my employer>$ ./lal inpt
User: test2user
        "Password":     "Testpassword"
        "Framed-Protocol":      PPP
        "Ascend-Idle-Limit":    600
User: testuser
        "User-Service": Framed-user
        "Authentication-Type":  Unix-PW
        "Framed-Address":       222.222.222.222
        "Framed-Protocol":      PPP
        "Ascend-Metric":        3
        "Ascend-Route-IP":      Route-IP-Yes
        "Framed-Netmask":       255.255.255.255
        "Ascend-Idle-Limit":    600
[download]

Hope I gave you an Idea

GrtZ!

ChOas

p.s. yeah, most of my quick 'n dirty progs are called 'lal' ;))