#!/usr/bin/env perl -l

use strict;
use warnings;

while (<DATA>) {
    if (/\s([#]\S)(.*)/) {
        print 'MATCH: TRUE';

        if ($1 && $2) {
            print '$1 && $2: TRUE';
        }
        else {
            print '$1 && $2: FALSE';
        }

        print "\$1='$1'";
        print "\$2='$2'";
    }
    else {
        print 'MATCH: FALSE';
    }
}

__DATA__
123/; #<
456/; #< a comment

##</code><code>##

MATCH: TRUE
$1 && $2: FALSE
$1='#<'
$2=''
MATCH: TRUE
$1 && $2: TRUE
$1='#<'
$2=' a comment'