You've already got it 99% percent figured out!
when you get to a line that starts with a '#', its a list of fields. Split it on the '-' and store the results, those are your field names.
Then when you parse the lines that dont begin with a '#', also spilt them on the '-'. The data and the columns will match up by position. Then enter the results into your structure, i.e.:

$myarray[$row_number]->{$column_name} = $data;
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