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If that delivers that correct result, yes.

Please use code tags as required by forum rule. What so difficult about this?

No, I didn't mean to change FS = "," ; OFS = " " ; in your script; I meant to use my proposal as is.
In your spec...

PLease use code tags as required by forum rule!

Tryawk 'NR==1 {$7="NUMB";$8="STRING_COM";$9="STRING_STATUS"; print $0; next}
$8 != "c" {$9=$8; $8=""}
NF > 9 ...