abc001

@echo off
setlocal enabledelayedexpansion
for /f "delims=" %%a in ('type 1.txt') do set /a a+=1
for /f "delims=" %%a in ('type 2.txt') do set /a b+=1
set /a t1+=!a!-!b!
set /a t2+=!b!-!a!
for /f "delims=" %%a in ('type 1.txt') do (
set m=
set /a n+=1
for /f "delims=" %%b in ('type 2.txt') do (
set /a m+=1
if "!n!" == "!m!" (
echo %%a
echo %%b
)
)
)
if !a! gtr !b! more 1.txt +!t1!
if !a! lss !b! more 2.txt +!t2!
)
pause
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