//  #BACKUP P40___9D03312158 /oracle/P40/sapdata4/stabi_3/stabi.data3
//  #BACKUP P40___9D03312158 /oracle/P40/sapdata6/poold_1/poold.data1
//  #BACKUP P40___9D03312158 /oracle/P40/sapdata2/btabd_25/btabd.data25
//
//
//  P40___9C11132100  /oracle/P40/sapdata2/es46ci_1/es46ci.data1           /oracle/K40/sapdata2/es46ci_1
//  P40___9C11132100  /oracle/P40/sapdata3/es46cd_3/es46cd.data3           /oracle/K40/sapdata3/es46cd_3
//  P40___9C11132100  /oracle/P40/sapdata1/btabd_27/btabd.data27           /oracle/K40/sapdata1/btabd_27
//

BoF 
while (! At_EoF) {
  if (Match("#BACKUP|W") != 0) {
    Del_Line(1)
  } else {
    Line(1, NOERR+ERRBREAK)
  }
}

Replace("|<#BACKUP|W", "", BEGIN+ALL+NOERR) 

BoF

while (! At_EoF) {
  EoL
  Search("/", REVERSE)
  #98=CP
  Search("|W", REVERSE+ADVANCE)
  Reg_Copy_Block(99, CP, #98)
  EoL
  Ins_Text("  ")
  Reg_Ins(99, BEGIN)
  Replace_Block("P40", "K40", CP, EoL_Pos)
  Line(1, NOERR)
}