use Data::Dumper;
my %ids=map {
        chomp; #Get rid of the \n
       (split(/=/))[0,1] 
    }   grep( !(/^\s*#/||!/=/),
                  <DATA>);
print Data::Dumper->Dump([\%ids]);
exit;
__DATA__
#user=passwd
test=prrft5142
tester=foo
   #This is a comment
foo