awk -F= '
FILENAME != lf {
        f++
        lf = FILENAME
}
$1 == "name" {
        u = $2
        next
}
$1 == "gud" {
        f == 1 ? r1[u] = $2 : r2[u] = $2
}
f == 3 {if(!($1 in r1) && !($1 in r2)) print > "no_results.out"
        else    if(!($1 in r1) || r1[$1] == "" ||
                   !($1 in r2) || r2[$1] == "") print > "no_gud.out"
        else    if(r1[$1] != r2[$1]) print > "no_matches.out"
        else    print > "matches.out"
}' File2 File3 File1