records.pl:

#!/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]

records1.dat:

#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]

records2.dat:

#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]

__OUTPUT__

|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]