use strict;
use warnings;

my $F1 = <<F1;
name   value
n1       001
n2       002
n3       003
n4       004
F1
my $F2 = <<F2;
name     value
n5       005
n2       002
n3       003
n8       008
F2

open FH1, '<', \$F1 or die "Failed to open F1: $!";
open FH2, '<', \$F2 or die "Failed to open F2: $!";

my @f1= <FH1>;
my @f2= <FH2>;

for my $f1Line (@f1) {
    for my $f2Line (@f2) {
        if ($f1Line eq $f2Line) {
            print "Same: $f1Line";
        } else {
            print "Diff: $f1Line";
        }
    }
}

close(FH1);
close(FH2);

##</code><code>##

Diff: name   value
Diff: name   value
Diff: name   value
Diff: name   value
Diff: name   value
Diff: n1       001
Diff: n1       001
Diff: n1       001
Diff: n1       001
Diff: n1       001
Diff: n2       002
Diff: n2       002
Same: n2       002
Diff: n2       002
Diff: n2       002
Diff: n3       003
Diff: n3       003
Diff: n3       003
Same: n3       003
Diff: n3       003
Diff: n4       004
Diff: n4       004
Diff: n4       004
Diff: n4       004
Diff: n4       004