```ts
/**
 * The KEY=VALUE pairs of a config file.
 */
export function parseConfig(text: string): Record<string, string> {
  const config: Record<string, string> = {};
  for (const line of text.split("\n")) {
    if (line.trim() === "" || line.startsWith("#")) continue;
    const eqIndex = line.indexOf("=");
    if (eqIndex === -1) throw new Error(`Line ${line} has no '='`);
    const key = line.substring(0, eqIndex).trim();
    if (key === "") throw new Error(`Empty key at line ${line}`);
    const value = line.substring(eqIndex + 1).trim();
    Object.defineProperty(config, key, {
      value,
      writable: true,
      enumerable: true,
      configurable: true
    });
  }
  return config;
}
```