awk -F: '
BEGIN   {FMT = "%d %d %d %d %11.1f %11.1f %11.1f %s %010d %010d\n"
         for (n = split ("Tape_Nb:File_Nb:Line_Name:Point_Number:Cog_Easting:Cog_Northing:Cog_Elevation:Tb_GPS_Time", IX); n>0; n--) SRCH[IX[n]]
        }

$1 == "Observer_Report "        {if (flag)      printf FMT,     OUT[IX[1]], OUT[IX[2]], OUT[IX[3]], OUT[IX[4]],
                                                                OUT[IX[5]], OUT[IX[6]], OUT[IX[7]], OUT[IX[8]], from, to
                                 delete OUT
                                 from = NR
                                 flag = 1
                                }

                {gsub (/[       ]/, _)
                 to = NR
                }

$1 in SRCH      {OUT[$1] = $2
                 if ($1 ~ /Tb_GPS_Time/)        OUT[$1] = substr($2,2,16)
                }

END     {printf FMT,    OUT[IX[1]], OUT[IX[2]], OUT[IX[3]], OUT[IX[4]],
                        OUT[IX[5]], OUT[IX[6]], OUT[IX[7]], OUT[IX[8]], from, to
        }
' /tmp/16.txt |
awk -F[:-\(] '
BEGIN           {HD1 = "H26 5678901234567890123456789012345678901234567890123456789012345678901234567890"
                 HD2 = "H26      1         2         3         4         5         6         7          "
                }
NR == 1         {print HD1 RS HD2 > XFILE
                 print HD1 RS HD2 > SFILE
                 }

FNR == NR       {OR[NR] = $0
                 MX = NR
                 next
                }
FNR > NXTREP ||
FNR == 1        {n = split (OR[++OCNT], T, " ")
                 NXTREP = T[n] + 0
                 printf "S%10.2f%10.2f%3d1                     %9.1f%10.1f%6.1f%09d\n", T[3], T[4], 1, T[5], T[6], T[7], T[8] > SFILE
                }

                {sub (/^[       ]*/, _)
                 sub (/ *: */, ":")
                }


$1 ~ /^Live_Seis/       {DATA = 1
                         sub (/Live_Seis[^:]*:/, _)
                        }
/[^0-9:() -]/           {DATA = 0
                        }
DATA                    {printf "X%6d%8d11%10.2f%10.2f%1d%5d%5d1%10.2f%10.2f%10.2f1\n", T[1], T[2], T[3], T[4], 1, $4, $5, $1, $2, $3 > XFILE 
                        }
' XFILE="xfile" SFILE="sfile" - /tmp/16.txt

diff xfile /tmp/16.xx01   # no output from diff -> no difference!