#!/usr/bin/env perl
use warnings;
use strict;
use open qw/:std :utf8/; # STDIN/OUT/ERR in utf8

use Tie::File;

# normally "tie my @file1, 'Tie::File', '/tmp/file1' or die ...",
# but we need utf8, note the following opens the files read-only
open my $fh1, '<:utf8', '/tmp/file1' or die $!;
tie my @file1, 'Tie::File', $fh1 or die $!;
open my $fh2, '<:utf8', '/tmp/file2' or die $!;
tie my @file2, 'Tie::File', $fh2 or die $!;

for (@file1) {
	my ($l1, $n1) = /^(\w+)\s+(\S+)\s*$/
		or die "Bad file1 line: $_";
	for (@file2) {
		my ($l2, $n2) = /^(\w+)\s+(\S+)\s*$/
			or die "Bad file2 line: $_";
		print "$l1 from FILE1 with number $n1 ",
		  "and $l2 from FILE2 with number $n2 ";
		if ($l1 eq $l2)
			{ print "match\n" }
		else
			{ print "DO NOT match\n" }
	}
}

untie @file1;  close $fh1;
untie @file2;  close $fh2;