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cmpcol -i -lb '|' -d '|' file1:2 file2:2

goes|go|went|go
sees|see|saw|see
eats|eat|ate|eat

cmpcol -i -lb '|' -d '|' file1:2 file2:2 | perl -F'\|' -lape '$_=join 
+"|",@F[1,0,2]'