My requirement is simple. At the beginning of each file there should be a block comment like this:
/*
* This file was last modified by {username} at {date}
As this data only exists after the file was committed it should be set by SVN itself, not a client program. (And client-side processing tends to get disabled or not configured at all.) This means there is no simple template/substitute like you want, because then after the first replacement the template variables would be lost.
You can find information abut SVN's keyword substitution here. Then things like $Rev$ can be replaced by $Rev: 12 $.