Array format and assinging the values to the section variables.
>>>>templates/test.tpl
<opt:section name="foo">
{$foo is 'BAR'}
</opt:section>
>>>>data.php
$view->foo = array(0 =>
array('item' => 'FOO'),
array('item' => 'JOE'),
);
$view->setFormat('foo', 'Array');
>>>>expected.txt
Opt_AssignNotSupported_Exception