#!/usr/bin/perl -w
use strict;

use Text::CSV_XS;

open (my $FILE1, '<', "file1.csv") or die "cannot open file1 $!\n";
open (my $FILE2, '<', "file2.csv") or die "cannot open file3 $!\n";
open (my $FILE3, '>', "file3.csv") or die "cannot open file3 $!\n";

my $csv = Text::CSV_XS->new ({ binary => 1, eol => $/ , 
                               sep_char => "\t", always_quote =>1});

print $FILE3 "Match\t".<$FILE1>; # header for file3
<$FILE2>;                        # skip header line of file2

my %file1; 
my %file2;

while (my $row = $csv->getline($FILE1)) 
{
    my @fields = @$row;
    my $id = $fields[4];
    $file1{$id}=["",@fields];
}

while (my $row = $csv->getline($FILE2)) 
{
    my @fields = @$row;
    my $id = $fields[0];
    $file2{$id}=["","","","","",@fields,"","","","",""];
}

foreach my $id1 (keys %file1)
{
    if (exists $file2{$id1})
    {
        $file1{$id1}[0] ="both";             #both files
        $csv->print ($FILE3, $file1{$id1});
    }
    else
    {
        $file1{$id1}[0] ="1";                #file1 only
        $csv->print ($FILE3, $file1{$id1});
    }
}

foreach my $id2 (keys %file2)
{
    if (!exists $file1{$id2})
    {
        $file2{$id2}[0] ="2";               #file2 only
        $csv->print ($FILE3, $file2{$id2});
    }
}