<?php
$str = <<<'EOD'
At vero eos et accusamus et iusto odio dignissimos ducimus
<!-- @@include default="/admin/creditapp/templates/longform/" try="/wTemplates/forms/templates/" file="credit_row_1.txt" -->
qui blanditiis praesentium voluptatum deleniti atque corrupti
<!-- @@include default="/admin/creditapp/templates/longform/" try="/wTemplates/forms/templates/" file="credit_row_2.txt" -->
quos dolores et quas excepturi sint
EOD;
$result = [];
if ( preg_match_all('~<!-- @@include\s+\K\w+=".*?"(?:\s+\w+=".*?")*~', $str, $matches) ) {
foreach ($matches[0] as $params) {
if ( preg_match_all('~(\w+)="(.*?)"~', $params, $keyvals) )
$result[] = array_combine($keyvals[1], $keyvals[2]);
}
}
print_r($result);