UNIX for Advanced & Expert Users

a=1,b=2,d=4,e=5
a=11,b=12,c=13,d=14

a,b,c,d,e
1,2,,4,5
11,12,13,14,

a=1,c=3,d=4,e=5,f=6,g=7,h=8
a=11,b=12,d=14,e=15,f=16,g=17,h=18
a=21,b=22,c=23,e=25,f=26,g=27,h=28
a=31,b=32,c=33,d=34,f=36,g=37,h=38
a=41,b=42,c=43,d=44,e=45,g=47,h=48
a=51,b=52,c=53,d=54,e=55,f=56,h=58
a=61,b=62,c=63,d=64,e=65,f=66,g=67,
a=71,b=72,c=73,d=74,e=75,f=76,g=77,h=78
a=81,b=82,c=83,d=84,e=85,f=86,g=87,h=88
a=91,b=92,c=93,d=94,e=95,f=96,g=97,h=98
a=101,b=102,c=103,d=104,e=105,f=106,g=107,h=108
a=111,c=113,d=114,e=115,f=116,g=117,h=118
a=121,b=122,c=123,e=125,f=126,g=127,h=128
a=131,b=132,c=133,d=134,e=135,f=136,g=137,h=138
a=141,b=142,c=143,d=144,e=145,f=146,g=147,h=148
a=151,b=152,c=153,d=154,e=155,g=157,h=158
a=161,b=162,c=163,d=164,e=165,f=166,g=167,h=168
a=171,b=172,c=173,d=174,f=176,g=177,h=178
a=181,b=182,d=184,f=186,g=187,h=188

a,b,c,d,e,f,g,h
1,,3,4,5,6,7,8
11,12,,14,15,16,17,18
21,22,23,,25,26,27,28
31,32,33,34,,36,37,38
41,42,43,44,45,,47,48
51,52,53,54,55,56,,58
61,62,63,64,65,66,67,
71,72,73,74,75,76,77,78
81,82,83,84,85,86,87,88
91,92,93,94,95,96,97,98
101,102,103,104,105,106,107,108
111,,113,114,115,116,117,118
121,122,123,,125,126,127,128
131,132,133,134,135,136,137,138
141,142,143,144,145,146,147,148
151,152,153,154,155,,157,158
161,162,163,164,165,166,167,168
171,172,173,174,,176,177,178
181,182,,184,,186,187,188

awk -F, '

{
for(i=1;i<NF;i++)
{
    pos=index($i,"="); 
    ARR[substr($i,0,pos-1),NR] =  substr($i,pos+1,length($i));
    SUB[substr($i,0,pos-1)]
}
max_row=NR;
}
END{
    for (a in SUB){ 
        printf " %s \t",a; }
    printf "\n";

    for(i=1;i<=max_row;i++){

        for (a in SUB){
            if(ARR[a,i] != "")            
                printf " %s \t",ARR[a,i];
            else
                printf " 0 \t";
        }    
        printf "\n"
    }

}' test.txt

 a       b       c       d       e       f       g
 1       0       3       4       5       6       7
 11      12      0       14      15      16      17
 21      22      23      0       25      26      27
 31      32      33      34      0       36      37
 41      42      43      44      45      0       47
 51      52      53      54      55      56      0
 61      62      63      64      65      66      67
 71      72      73      74      75      76      77
 81      82      83      84      85      86      87
 91      92      93      94      95      96      97
 101     102     103     104     105     106     107
 111     0       113     114     115     116     117
 121     122     123     0       125     126     127
 131     132     133     134     135     136     137
 141     142     143     144     145     146     147
 151     152     153     154     155     0       157
 161     162     163     164     165     166     167
 171     172     173     174     0       176     177
 181     182     0       184     0       186     187
 0       0       0       0       0       0       0