For me it looks like that you simply need an "array of hashes" as datastructure, with the IDs as keys.

The order of these keys should be preserved in an extra array (the "headline").

output would be simply:

# print headline-keys
# loop over indices
#    print $index,"\t";
#    loop over ids in headline
#        print $data[$index]{$id},"\t";
#    print newline
[download]

Hope this gives you the basic idea how to do it by yourself.

If data entries are to long for tab-delimiters you should have a look at format