use strict;
use warnings;

my $start = qr/
   (\d+\/\d+\/\d+) # date
   \s+
   (\d+:\d+:\d+)   # time
   \s+
   user=([^\(]+)   # user
/x;

my $end = qr/^\)\s*#[^#]+#/;                #U2

my ( @parsed, @items );

while ( <DATA> ) {
   chomp;
   my $j = /$start/ .. /$end/;
   next unless $j;
   @items = /$start/ if $j == 1;
   push @items, $_ if $j > 1 and $j !~ /E/;
   if ( $j =~ /E/ ) {                       #U
      $j = 0, next unless /#end trans#/;    #U
      push @parsed, [ @items ];             #U
   }                                        #U
}

# Print it:
foreach my $aref ( @parsed ) {
   print "$_\n" for @$aref;
   print "\n";
}

__DATA__
2005/06/06 12:00:00 user=me func(
blah blah blah
blah blah
blah
) #end trans#

2005/06/06 12:01:00 user=other func(
blah blah blah
blah blah
) #end trans#

2005/06/06 12:01:00 user=yet other func(
blah blah blah
blah bl... OOOOPS! 
) #trans aborted#

2005/06/06 13:01:00 user=yet ANother func(
blah blah blah
foo bar baz
) #end trans#