Hello
comme ça ?
$ cat f1
AAAAAAAAAAAA
BBBBBBBBBBBB
CCCCCCCCCCCC
DDDDDDDDDDDD
$ awk '{printf("INSERT IGNORE INTO simpl (activa,mail) VALUES (1, \x27%s\x27);\nINSERT INTO sim_tid (sid,tid) VALUES(LAST_INSERT_ID(),507);\n", $0)}' < f1
INSERT IGNORE INTO simpl (activa,mail) VALUES (1, 'AAAAAAAAAAAA');
INSERT INTO sim_tid (sid,tid) VALUES(LAST_INSERT_ID(),507);
INSERT IGNORE INTO simpl (activa,mail) VALUES (1, 'BBBBBBBBBBBB');
INSERT INTO sim_tid (sid,tid) VALUES(LAST_INSERT_ID(),507);
INSERT IGNORE INTO simpl (activa,mail) VALUES (1, 'CCCCCCCCCCCC');
INSERT INTO sim_tid (sid,tid) VALUES(LAST_INSERT_ID(),507);
INSERT IGNORE INTO simpl (activa,mail) VALUES (1, 'DDDDDDDDDDDD');
INSERT INTO sim_tid (sid,tid) VALUES(LAST_INSERT_ID(),507);
$