#!/bin/bash
echo -e "# param = 0 tis is comment \nparam = 0\ntext....\n# param = 7\nparam = 91" | \
perl -0777pe 's/(?sm)(?(?=.*?^\h*param\h*=(?!\h*1\h*$)\N*).*?^\h*\Kparam\h*=\N*|.*?\K^\h*#\h*param\h*=\N*)(.*)/param = 1$1/'
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