Let's see ... that's about 70 characters.
#234567890#234567890#234567890#234567890
-p BEGIN{@x{+pop}=()}exists$x{$_}||next
That's 39 characters. You have to run it as so from the command line.
perl -p -e 'BEGIN{@x{+pop}=()}exists$x{$_}||next' FIRST.txt LAST.txt >
+ MISSING.txt
This is really untested code, but it _should_ work. :-)
Being right, does not endow the right to be rude; politeness costs nothing.
Being unknowing, is not the same as being stupid.
Expressing a contrary opinion, whether to the individual or the group, is more often a sign of deeper thought than of cantankerous belligerence.
Do not mistake your goals as the only goals; your opinion as the only opinion; your confidence as correctness. Saying you know better is not the same as explaining you know better.