I'm not sure what you're really looking for, but
import re
data = "date=2010-05-09,time=16:41:27,device_id=FE-2KA3F09000049,log_id=0400147717,log_part=00,type=statistics,subtype=n/a,pri=information,session_id=o49CedRc021772,from=\"[email protected]\",mailer=\"mta\",client_name=\"example.org,[194.177.17.24]\",resolved=OK,to=\"[email protected]\",direction=\"in\",message_length=6832079,virus=\"\",disposition=\"Accept\",classifier=\"Not,Spam\",subject=\"=?windows-1255?B?Rlc6IEZ3OiDg5fDp5fog+fno5fog7Pf46eHp7S3u4+Tp7SE=?=\""
pattern = r"""(\w+)=((?:"(?:\\.|[^\\"])*"|'(?:\\.|[^\\'])*'|[^\\,"'])+)"""
print(re.findall(pattern, data))
gives you
[('date', '2010-05-09'), ('time', '16:41:27'), ('device_id', 'FE-2KA3F09000049'),
 ('log_id', '0400147717'), ('log_part', '00'), ('type', 'statistics'),
 ('subtype', 'n/a'), ('pri', 'information'), ('session_id', 'o49CedRc021772'),
 ('from', '"[email protected]"'), ('mailer', '"mta"'),
 ('client_name', '"example.org,[194.177.17.24]"'), ('resolved', 'OK'),
 ('to', '"[email protected]"'), ('direction', '"in"'),
 ('message_length', '6832079'), ('virus', '""'), ('disposition', '"Accept"'),
 ('classifier', '"Not,Spam"'), 
 ('subject', '"=?windows-1255?B?Rlc6IEZ3OiDg5fDp5fog+fno5fog7Pf46eHp7S3u4+Tp7SE=?="')
]
You might want to clean up the quoted strings afterwards (using mystring.strip("'\"")).
EDIT: This regex now also correctly handles escaped quotes inside quoted strings (a="She said \"Hi!\""). 
Explanation of the regex:
(\w+)=((?:"(?:\\.|[^\\"])*"|'(?:\\.|[^\\'])*'|[^\\,"'])+)
(\w+): Match the identifier and capture it into backreference no. 1
=: Match a =
(: Capture the following into backreference no. 2:
(?:: One of the following:
"(?:\\.|[^\\"])*": A double quote, followed by either zero or more of the following: an escaped character or a non-quote/non-backslash character, followed by another double quote
|: or
'(?:\\.|[^\\'])*': See above, just for single quotes.
|: or
[^\\,"']: one character that is neither a backslash, a comma, nor a quote.
)+: repeat at least once, as many times as possible.
): end of capturing group no. 2.