Excel VBA code to break and read text file line by line

HansVogelaar below is the code which I modified to print the output in excel columns. Tried various things but in vain. Could you please help in getting the output like the one in the attached image? Note that I'm selecting multiple text files to read.

Current output:

Issue: The file name in second row should be test-Copy.dat

Desired Output:

Code:

FileToOpen = Application.GetOpenFilename _
    (Filefilter:="HDL Files (*.dat), *.dat", Title:="Select HDL Files", MultiSelect:=True)
    
    r = 2
    If IsArray(FileToOpen) Then
        For FileCnt = 1 To UBound(FileToOpen)
            Filename = fso.getfilename(FileToOpen(FileCnt))
            f = FreeFile
            Open FileToOpen(FileCnt) For Input As #f
            sLines = Input(LOF(f), #f)
            Close #f
            
            If InStr(sLines, vbCrLf) Then
                delim = vbCrLf
            ElseIf InStr(sLines, vbLf) Then
                delim = vbLf
            End If
            
            aLines = Split(sLines, delim)
            
            For i = 0 To UBound(aLines)
                If aLines(i) <> "" Then
                    aLine = Split(aLines(i), "|")
                    Select Case aLine(0)
                        Case "HEAD"
                            If n > 0 Then
                                'r = r + 1
                                Debug.Print "File Count: " & FileCnt
                                Debug.Print r & "row"
                                Debug.Print "In " & Filename & ", Group " & sTitle & " has " & n & " items"
                                With shHDLRecordCountReport
                                    .Range("A" & r).Value = Filename
                                    .Range("B" & r).Value = sTitle
                                    .Range("C" & r).Value = n
                                    .UsedRange.Columns.AutoFit
                                End With
                                r = r + 1
                            End If
                            sTitle = aLine(1)
                            n = 0
                        Case "DET"
                            n = n + 1
                    End Select
                End If
            Next i
            Debug.Print "Bottom"
            Debug.Print "File Count: " & FileCnt
            Debug.Print r & "row"
            Debug.Print "In " & Filename & ", Group " & sTitle & " has " & n & " items"
            With shHDLRecordCountReport
                .Range("A" & r).Value = Filename
                .Range("B" & r).Value = sTitle
                .Range("C" & r).Value = n
                .UsedRange.Columns.AutoFit
            End With
        Next FileCnt
        MsgBox "Report is ready", vbInformation, "Good Job"
    End If