Parse an array of settings lines into [{key, value}, ...]. Trim each line; ignore blank lines and lines whose first non-whitespace character is #. Split a setting at its first equals sign, then trim the key and value. Ignore lines with no equals sign or an empty key. An empty value is valid, and later equals signs remain part of the value. For repeated case-sensitive keys, the last value wins while the key keeps its first valid appearance position. Do not interpret inline # characters as comments or convert value types. Leave the input unchanged.