v2 ( Python )

#!/usr/bin/env python
import os, sys

input_file = sys.stdin
output_file = sys.stdout
output_file = open( sys.argv[ 2 ], 'w' )
input_file = open( sys.argv[ 1 ] )

original = input_file.read()

str1="""#ifdef DEVELP /* Borland C v3.1 version */ 
unsigned char VoltTable[] = { \n"""

str2="""0 };\n#endif
#ifdef EMBED /* Dunfield assembler version */
void VoltTable(void) asm { \n"""

str3="""}
#endif\n"""

def test( x ):
        count = 0
        str = original 
        s = ""
        if x == 2:
                s += "     DB "
        else:
                s += "\t"

        for line in str:
                for word in line: 
                        if word == '\r': 
                                count += 1
                                if count % 16 != 0:
                                        s += ','
                                else:
                                        if x == 1:
                                                s += ',\n\t'
                                        elif x == 2:
                                                s += '\n     DB '
                        elif word == '\n':
                                s += ''
                        else:
                                s += word
       return s

result = ""
result = str1 + test( 1 ) + str2 + test( 2 ) + str3

output_file.write(result)

input_file.close()
output_file.close()


### output ####

#ifdef DEVELP /* Borland C v3.1 version */ 
unsigned char VoltTable[] = { 
        3,6,9,12,15,18,21,23,26,29,32,34,37,40,42,45,
        47,50,52,55,57,59,62,64,66,68,71,73,75,77,79,81,
        83,86,88,90,91,93,95,97,99,101,103,105,106,108,110,112,
        113,115,117,118,120,121,123,125,126,128,129,131,132,133,135,136,
        138,139,140,142,143,144,146,147,148,149,151,152,153,154,155,157,
        158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,
        174,175,176,177,178,179,180,181,181,182,183,184,185,185,186,187,
        188,189,189,190,191,192,192,193,194,194,195,196,196,197,198,198,
        199,200,200,201,201,202,203,203,204,204,205,205,206,206,207,208,
        208,209,209,210,210,211,211,212,212,212,213,213,214,214,215,215,
        216,216,216,217,217,218,218,218,219,219,220,220,220,221,221,221,
        222,222,222,223,223,223,224,224,224,225,225,225,226,226,226,226,
        227,227,227,228,228,228,228,229,229,229,229,230,230,230,230,231,
        231,231,231,232,232,232,232,233,233,233,233,233,234,234,234,234,
        234,235,235,235,235,235,235,236,236,236,236,236,236,237,237,237,
        237,237,237,238,238,238,238,238,238,238,239,239,239,239,239,0 };
#endif
#ifdef EMBED /* Dunfield assembler version */
void VoltTable(void) asm { 
     DB 3,6,9,12,15,18,21,23,26,29,32,34,37,40,42,45
     DB 47,50,52,55,57,59,62,64,66,68,71,73,75,77,79,81
     DB 83,86,88,90,91,93,95,97,99,101,103,105,106,108,110,112
     DB 113,115,117,118,120,121,123,125,126,128,129,131,132,133,135,136
     DB 138,139,140,142,143,144,146,147,148,149,151,152,153,154,155,157
     DB 158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173
     DB 174,175,176,177,178,179,180,181,181,182,183,184,185,185,186,187
     DB 188,189,189,190,191,192,192,193,194,194,195,196,196,197,198,198
     DB 199,200,200,201,201,202,203,203,204,204,205,205,206,206,207,208
     DB 208,209,209,210,210,211,211,212,212,212,213,213,214,214,215,215
     DB 216,216,216,217,217,218,218,218,219,219,220,220,220,221,221,221
     DB 222,222,222,223,223,223,224,224,224,225,225,225,226,226,226,226
     DB 227,227,227,228,228,228,228,229,229,229,229,230,230,230,230,231
     DB 231,231,231,232,232,232,232,233,233,233,233,233,234,234,234,234
     DB 234,235,235,235,235,235,235,236,236,236,236,236,236,237,237,237
     DB 237,237,237,238,238,238,238,238,238,238,239,239,239,239,239,}
#endif