Get-IniContent.ps1

function Get-IniContent ($filePath)
{
    $ini = @{}
    $content = Get-Content $filePath
    if ( $content -match "^\[(.+)\]" ) {
        switch -regex -file $FilePath
        {
            "^\[(.+)\]" # Section
            {
                $section = $matches[1]
                $ini[$section] = @{}
                $CommentCount = 0
            }
            "^(;.*)$" # Comment
            {
                $value = $matches[1]
                $CommentCount = $CommentCount + 1
                $name = "Comment" + $CommentCount
                $ini[$section][$name] = $value
            } 
            "(.+?)\s*=(.*)" # Key
            {
                $name,$value = $matches[1..2]
                $ini[$section][$name] = $value
            }
        }
    } else {
        switch -regex -file $FilePath
        {
            "^(#.*)$" # Comment
            {
                $value = $matches[1]
                $CommentCount = $CommentCount + 1
                $name = "Comment" + $CommentCount
                $ini[$name] = $value
            }
            "(.+?)\s*(.*)" # Key
            {
                $name,$value = $matches[1..2]
                $ini[$name] = $value
            }
        }
    }
    
    return $ini
}

Out-IniFile.ps1

function Out-IniFile($InputObject, $FilePath)
{
    $outFile = New-Item -ItemType file -Path $Filepath
    foreach ($i in $InputObject.keys)
    {
        if (!($($InputObject[$i].GetType().Name) -eq "Hashtable"))
        {
            #No Sections
            Add-Content -Path $outFile -Value "$i=$($InputObject[$i])"
        } else {
            #Sections
            Add-Content -Path $outFile -Value "[$i]"
            Foreach ($j in ($InputObject[$i].keys | Sort-Object))
            {
                if ($j -match "^Comment[\d]+") {
                    Add-Content -Path $outFile -Value "$($InputObject[$i][$j])"
                } else {
                    Add-Content -Path $outFile -Value "$j=$($InputObject[$i][$j])" 
                }

            }
            Add-Content -Path $outFile -Value ""
        }
    }
}