This should do the trick:
sed -e '/=sec1=/,/=sec2=/ { /=sec1=/b; /=sec2=/b; s/^/#/ }' < input
This matches between sec1 and sec2 inclusively and then just skips the first and last line with the b command. This leaves the desired lines between sec1 and sec2 (exclusive), and the s command adds the comment sign.
Unfortunately, you do need to repeat the regexps for matching the delimiters. As far as I know there’s no better way to do this. At least you can keep the regexps clean, even though they’re used twice.
This is adapted from the SED FAQ: How do I address all the lines between RE1 and RE2, excluding the lines themselves?