#! /usr/bin/perl
use strict;
use warnings;
use 5.010;

use Data::Dumper;

my %data;

sub process_dataset {
    my ( $dataset ) = @_;
    my $name;
    my %attr;

    # split dataset into lines
    for my $line ( split m{\n}, $dataset ) {

        if ( my ( $k, $v ) = $line =~ m/^(.+?)\s*=\s*(.+?)$/ ) {
            $attr{$k} = $v;
        }
        # no assignment found; must be a name
        else {
            $name = $line;
        }

    }

    return $name, \%attr;
}

# read by dataset, localize $/ in block
{
    local $/ = "\n\n";

    while ( my $dataset = <DATA> ) {

        # remove $/ from dataset
        chomp $dataset;

        my ( $name, $attr ) = process_dataset( $dataset );        
        
        $data{$name} = $attr        if $name;
    }
}

say Dumper \%data;

__DATA__
h
cool = ja
schön = nein

d
cool = nein
schön = ja

b
cool = nein
schön = nein