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for each line in File1,
    look at each line in File2
    and for each of the fields in the current line
...
        otherwise -
            fuggedaboudit
print out a report of all the stuff I remembered

foreach (line in File1) {
    look at each line in File2;
    foreach (field in the current line) {
...
    }
}
print out a report of all the stuff I remembered;

my @files = ('File1','File2');
my $file;
foreach $file (@files) {
    do stuff with $file ...

foreach $file (File1..File2) {
    do stuff with $file ...

for (File1..File2) {
    do stuff with $_ ...