Well this is what I would do

while(<FILE>){
  $values{$1}=$2 if(/^(\w+)\s*=\s*(\w+)$/);
}
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So this loops through the file matching :

1. Start of line
2. One or more words Remember this
3. Zero or more spaces
4. Equals sign
5. Zero or more spaces
6. One or more words Remember this
7. End of line

And uses the two remembered words to create the hash

Diarmuid