Shell Programming and Scripting

I need a perl script which will create an output file after comparing two diff file in a directory path:
/export/home/abc/file1
/export/home/abc/file2

File Format: <IP>TAB<DeviceName><TAB>DESCRIPTIONS

file1:
10.1.2.1.3<tab>abc123def<tab>xyz.mm1.ppp.
#10.1.2.1.4<tab>abc345def<tab>xyz.mm2.ppp2.
10.1.2.1.5<tab>abc567def<tab>xyz.mm4.ppp3.
10.1.2.1.6<tab>abc789def<tab>xyz.mm5.ppp6.
#10.1.2.1.7<tab>abc009def<tab>xyz.mm9.ppp7

file2:

10.1.2.1.3<tab>abc123def<tab>xyz.mm1.ppp.
#10.1.2.1.4<tab>abc345def<tab>xyz.mm2.ppp2.
10.1.2.1.5<tab>abc009def<tab>xyz.mm7.ppp9
10.1.2.1.6<tab>abc567def<tab>xyz.mm4.ppp3.
#10.1.2.1.9<tab>abc009def<tab>xyz.mm9.ppp7

If IP and Device name both are match on both file1 and file2 then Out put file would say “duplicate IP and device found”. If just duplicate IP and or device found the output file will indicate “duplicate IP found” or “duplicate device found”

I don't care 3rd column; the script will look for match in 1st and/or 2nd column and must not ignore IP which has "#" in front of it.


OUTPUT:

Duplicate IP and device found:

10.1.2.1.3<tab>abc123def
#10.1.2.1.4<tab>abc345def

Duplicate IP Found:

10.1.2.1.6
10.1.2.1.5

Duplicate Device found
abc009def

Thank you very much. btw, this is not a home work.