3 ms·

This one gives a score of 32, but I like it just for the sheer one-liner obsfucatedness: :g/#/+1s/\v(.)\n./\1\r\1

This one gives a score of 32, but I like it just for the sheer one-liner obsfucatedness: :g/#/+1s/\v(.*)\n.*/\1\r\1