Public mas_file1() As String = {
    "section1",
    "section2",
    "section3"
  }
    MsgBox(mas_file1(0))

  Public mas_file1_section1() = {
    ({"param1", "value1"}),
    ({"param2", "value1"}),
    ({"param3", "value1"})
  }
    MsgBox(mas_file1_section1(0, 0))

  Public mas_file1_section1()() As String = {
    ({"param1", "value1"}),
    ({"param2", "value2"}),
    ({"param3", "value3"})
  }

    MsgBox(mas_file1_section1(2)(1))

section1
  param1=value1
  param2=value2
section2
  param1=value1
...

    For Each m In mas_file1
      Debug.Print(m.GetValue(0) & ":" & m.GetValue(1) & "=" & m.GetValue(2))
    Next

  Public mas_file1()() As String = {
    ({"section1", "param11", "value21"}),
    ({"section1", "param12", "value22"}),
    ({"section1", "param12", "value22"}),
    ({"section2", "param21", "value21"}),
...
    ({"sectionN", "paramN1", "valueN1"}),
...
  }

    For Each m In mas_file1
      Debug.Print(m.GetValue(0) & ":" & m.GetValue(1) & "=" & m.GetValue(2))
      'например пишу реальный ini из своей "дефолтной карты"
      'или нормализую-проверяю имеющийся реальный ini на предмет корректности набора секция-параметры
      '(0)-секция, (1)-параметр (2)-его дефолтное EN-значение
    Next

  Private Sub CreateLanguageIniFromArray(ByVal path_to As String, ByVal ini_name As String, ByRef ini_mas()() As String)
    Dim path_ini As String = IO.Path.Combine(path_to, ini_name)
    Dim section As String = ""
    Dim param As String = ""
    Dim value As String = ""
    Using file As System.IO.StreamWriter = _
     New System.IO.StreamWriter(path_ini, False, System.Text.Encoding.Unicode) 'создается новый файл
      For Each item In ini_mas
        If item.GetValue(0) <> section Then
          section = item.GetValue(0)
          file.WriteLine("[" & section & "]")
        End If
        file.WriteLine(item.GetValue(1) & "=" & item.GetValue(2))
      Next
    End Using
  End Sub

    For Each item In ini_mas
      WritePrivateProfileString(item.GetValue(0), item.GetValue(1), item.GetValue(2), path_ini)
    Next

  Public mas_file1()() As String = {
    ({"section1", "param11", "value21"}),
    ({"section1", "param12", "value22"}),
    ({"section1", "param12", "value22"}),
    ({"section2", "param21", "value21"}),
...
    ({"sectionN", "paramN1", "valueN1"}),
...
  }