#!/bin/bash
s='# comment
# comment
dog=woof
cat=meow
moose=huuuuu #comment
# comment
### comment'
awk -F'=' '!/^[[:space:]]*#/{print $1}' <<< "$s"
IyEvYmluL2Jhc2gKcz0nIyBjb21tZW50CiAgICAgIyBjb21tZW50CmRvZz13b29mCmNhdD1tZW93Cm1vb3NlPWh1dXV1dSAjY29tbWVudAoKIyBjb21tZW50CiMjIyBjb21tZW50Jwphd2sgLUYnPScgJyEvXltbOnNwYWNlOl1dKiMve3ByaW50ICQxfScgPDw8ICIkcyI=