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use File::Slurp 'read_file';

my @data = map { [ read_file( $_, chomp => 1 ) ] } 'file1', 'file2';
print "$data[0][$_] = $data[1][$_]\n" for 0 .. $#{$data[0]};

my @data = map { [ read_file( $_, chomp => 1 ) ] } 'file1', 'file2';
print map {
  length $data[0][$_] ? "$data[0][$_] = $data[1][$_]\n" : ''
} 0 .. $#{$data[0]};

use File::Slurp 'read_file';
use List::MoreUtils 'pairwise';
...
print
  &pairwise( sub { length $a ? "$a = $b\n" : () },
    map { [read_file($_,chomp=>1)] } 'file1', 'file2' );