Python convert path to dict

You can use recursion with collections.defaultdict:

import collections as cl, re, json
def to_tree(data):
   d = cl.defaultdict(list)
   for a, *b in data:
      d[a].append(b)
   return {a:b[0][0] if len(b) == 1 else to_tree(b) for a, b in d.items()}

vals = ['/company/accounts/account1/accountId=11111', '/company/accounts/account1/accountName=testacc', '/company/accounts/account1/environment=test', '/company/accounts/account2/accountId=22222', '/company/accounts/account2/accountName=stageacc', '/company/accounts/account2/environment=stage', '/program/releases/program1/stage/version=1.1', '/program/releases/program1/stage/date=2021-02-01', '/program/releases/program1/prod/version=1.0', '/program/releases/program1/prod/date=2021-01-15']
result = to_tree([[*filter(None, re.split('=|/', i))] for i in vals])
print(json.dumps(result, indent=4))

Output:

{
    "company": {
        "accounts": {
            "account1": {
                "accountId": "11111",
                "accountName": "testacc",
                "environment": "test"
            },
            "account2": {
                "accountId": "22222",
                "accountName": "stageacc",
                "environment": "stage"
            }
        }
    },
    "program": {
        "releases": {
            "program1": {
                "stage": {
                    "version": "1.1",
                    "date": "2021-02-01"
                },
                "prod": {
                    "version": "1.0",
                    "date": "2021-01-15"
                }
            }
        }
    }
}

from collections import defaultdict
import json

def nested_dict():
   """
   Creates a default dictionary where each value is an other default dictionary.
   """
   return defaultdict(nested_dict)

def default_to_regular(d):
    """
    Converts defaultdicts of defaultdicts to dict of dicts.
    """
    if isinstance(d, defaultdict):
        d = {k: default_to_regular(v) for k, v in d.items()}
    return d

def get_path_dict(paths):
    new_path_dict = nested_dict()
    for path in paths:
        parts = path.split('/')
        if parts:
            marcher = new_path_dict
            for key in parts[:-1]:
               marcher = marcher[key]
            marcher[parts[-1]] = parts[-1]
    return default_to_regular(new_path_dict)

l1 = ['foo/e.txt','foo/bar/a.txt','foo/bar/b.cfg','foo/bar/c/d.txt', 'test.txt']
result = get_path_dict(l1)
print(json.dumps(result, indent=2))

def paths_to_dict(paths: list):
    root = {}

    for path in paths:
        # separate by slashes, disregarding the first `/`
        path = path.lstrip("/").split("/")
        # pop off the last key-value component
        key, _, val = path.pop(-1).partition("=")
        # find the target dict starting from the root
        target_dict = root
        is_dict = True
        for component in path:
            if not isinstance(target_dict, dict):
                is_dict = False
                break
            target_dict = target_dict.setdefault(component, {})
        if is_dict:
            # assign key-value
            target_dict[key] = val

    return root