#!/usr/bin/perl --
use strict; use warnings;
use Data::Dump;
use Data::Diver qw/ DiveVal /;
open my $fh, '<', \q{Ho|001 -> ooB -> Ho.62
Ho|001 -> nom -> rapidqa
Ho|001|VAG|001 -> VAG -> 21.00.00.E0.8B.80.7E.7D
Ho|001|VAG|002 -> VAG -> 21.00.00.E0.8B.80.E7.7F
Ho|001|BigUnit|001 -> ooB -> LU.R700.87108.8234
Ho|001|BigUnit|001 -> deR -> 8234
Ho|001|BigUnit|002 -> ooB -> LU.R700.87108.8235
Ho|001|BigUnit|002 -> deR -> 8235
Ho|002 -> ooB -> Ho.107
Ho|002 -> nom -> sapfvir03
Ho|002|VAG|001 -> VAG -> 21.00.00.E0.8B.81.D7.F6
Ho|002|VAG|002 -> VAG -> 21.00.00.E0.8B.81.4C.F9
Ho|002|BigUnit|001 -> ooB -> LU.R700.87108.10336
Ho|002|BigUnit|001 -> deR -> 10336
};

my $root = {};
while(<$fh>){
    s/\s+$//;
    my( $left, $mid, $right ) = split ' -> ', $_;
    my @paths = map { \$_ } split(/\|/, $left), $mid;
    DiveVal( $root, @paths ) = $right;
}
dd $root;
__END__
{
  Ho => {
          "001" => {
                     BigUnit => {
                       "001" => { deR => 8234, ooB => "LU.R700.87108.8234" },
                       "002" => { deR => 8235, ooB => "LU.R700.87108.8235" },
                     },
                     nom => "rapidqa",
                     ooB => "Ho.62",
                     VAG => {
                       "001" => { VAG => "21.00.00.E0.8B.80.7E.7D" },
                       "002" => { VAG => "21.00.00.E0.8B.80.E7.7F" },
                     },
                   },
          "002" => {
                     BigUnit => { "001" => { deR => 10336, ooB => "LU.R700.87108.10336" } },
                     nom => "sapfvir03",
                     ooB => "Ho.107",
                     VAG => {
                       "001" => { VAG => "21.00.00.E0.8B.81.D7.F6" },
                       "002" => { VAG => "21.00.00.E0.8B.81.4C.F9" },
                     },
                   },
        },
}