The solution could even use just 1 hash if the whitespace separating the name and number is the same (same number of tabs or spaces).

#!/usr/bin/perl
use strict;
use warnings;

open FH2, "o44.txt" or die $!;
my %file2 = map{ $_ => 1} <FH2>;
close FH2 or die $!;

open FH1, "o33.txt" or die $!;
while (<FH1>) {
    s/\s+/$file2{ $_ } ? " OK " : " WRONG "/e;
    print;
}
close FH1 or die $!;
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