Вот так:
$ perl -ne 'BEGIN{
$header="+++ Database Column - begin +++";
$footer="+++ Database Column - end +++";
}
if($.==1){
$header.="\n$_";
next;
}
print "$header$_$footer\n"' file
+++ Database Column - begin +++
Name,Host,Database,Schema,Table,Description,ODBC Type,Data Type,Native Type
Deptno,My Host,My Database,Integration,Dept,Description of Column,INTEGER,INT16,Number
+++ Database Column - end +++
+++ Database Column - begin +++
Name,Host,Database,Schema,Table,Description,ODBC Type,Data Type,Native Type
empno,My Host,My Database,stage,emp,Description of Column,INTEGER,INT16,Number
+++ Database Column - end +++
+++ Database Column - begin +++
Name,Host,Database,Schema,Table,Description,ODBC Type,Data Type,Native Type
empname,My Host,stage,emp,Description of Column,VARCHAR,STRING,Text
+++ Database Column - end +++