I have some code that, afaik, does what you want - however, I ain't posting it until I see some sort of coding effort from you - specifically:

1. Some attempt to read both files
2. Some attempt to perform a regex to recognise your headers and objects
3. Some attempt to sum the final object field where appropriate

Your code needn't work or, indeed, even run, but it should demonstrate good faith on your part...

map{$a=1-$_/10;map{$d=$a;$e=$b=$_/20-2;map{($d,$e)=(2*$d*$e+$a,$e**2
-$d**2+$b);$c=$d**2+$e**2>4?$d=8:_}1..50;print$c}0..59;print$/}0..20
[download]

#!/usr/bin/perl

use strict;
use warnings;

my (@objects, @sets, @unsorted_records, @headers, %have_header, $resul
+ts);

foreach my $file (sort glob("./records*.dat")) {
    open(my $fh, '<', $file) or die "$file: $!\n";
    my @items = <$fh>;
    close($fh);
    push @sets, \@items;
}

my $i = 0;
foreach my $set (@sets) {
    foreach my $record (@$set) {
        next if $record =~ /^#/;
        chomp($record);
        my @ids = split m!\|!, $record;
        shift @ids;
        if (@ids > 3) {
            $have_header{$record}++;
            push @headers, $record if $have_header{$record} >= 2;
        }
        next unless @ids == 3;
        $objects[$i]->{$ids[0]}{$ids[1]} = $ids[2];
    }
    $i++;
}

for (my $i = 0; $i < @objects; $i++) {
    foreach my $record (keys %{$objects[$i]}) {
        foreach my $item (keys %{$objects[$i]->{$record}}) {
            $results->{$record}{$item} += $objects[$i]->{$record}{$ite
+m};
        }
    }
}

foreach my $record (keys %$results) {
    foreach my $item (sort { $a <=> $b } keys %{$results->{$record}}) 
+{
        my $new_record = "|$record|$item|$results->{$record}{$item}";
        push @unsorted_records, $new_record;
    }
}

my @sorted_records = sort { (split m!\|!, $a)[2] <=> (split m!\|!, $b)
+[2] } @unsorted_records;

local $" = "\n";
print "@headers",        @headers        ? "\n" : '';
print "@sorted_records", @sorted_records ? "\n" : '';
[download]

#LOGNUM|1|OPERATIONAL
|O%:CCLN-1-CBS1
|8.2.0.4352.1.1|8.2.0.4352.1.1|0x3|14|6|3|97.232.1.2|6 
|7|1|1553
|7|2|13
|7|3|1870
|5|4|0
|7|5|22087238
|7|6|73162814
[download]

#LOGNUM|1|OPERATIONAL
|O%:CCLN-1-CBS1
|8.2.0.4352.1.1|8.2.0.4352.1.1|0x3|14|6|3|97.232.1.2|6 
|7|1|1545
|7|2|14
|7|3|1981
|5|4|0
|7|5|18613745
|7|6|81837527
[download]

|8.2.0.4352.1.1|8.2.0.4352.1.1|0x3|14|6|3|97.232.1.2|6
|7|1|3098
|7|2|27
|7|3|3851
|5|4|0
|7|5|40700983
|7|6|155000341
[download]