ODT AGE CDT CO SEX TIME VALUE COMMENT
    P3 Y6-8 ACT FG F 2011 1297
    P4 Y3-4 EMP FG M 2011 6940 bd
    P1 Y7-9 GRT FG F 2011 0 c

  4.  if the VALUE is ":" then NUMB is null
        if the VALUE is ":" and COMMENT "c" then NUMB is null and STRING_COM is "c"
        if the VALUE is ":" and COMMENT "u" then NUMB is null and STRING_STATUS is "u"
        if the VALUE is "14,385" and COMMENT "d" then NUMB is "14385" and STRING(both) is null
        if the VALUE is "14,385" and COMMENT "du" then NUMB is "14385" and STRING_STATUS is "u"
        if the VALUE is ":" and COMMENT "cd" then NUMB is null and STRING_COM is "c"
        if the VALUE is ":" and COMMENT "bc" then NUMB is null and STRING_COM is "c" and STRING_STATUS is "b"
        if the VALUE is ":" and COMMENT "z" then NUMB is 0 and STRING_STATUS is "z"

 BEGIN {
      FS=","; OFS="\t";
      a["ODT"]=1;a["AGE"]=1;a["CDT"]=1;a["CO"]=1;
        a["SEX"]=1;a["TIME"]=1;a["VALUE"]=1;a["COMMENT"]=1;
    }
    NR==1 {
        $NF=substr($NF,1,length($NF)-1);
        for(i=1;i<=NF;i++) if($i in a) a[$i]=i;
    }
    {   print $a["ODT"],$a["AGE"],$a["CDT"],$a["CO"],$a["SEX"],$a["TIME"],NR==1?"NUMB":$a["VALUE"],
        NR==1?"STRING_COM"OFS"STRING_STATUS":($a["COMMENT"]?""OFS$a["COMMENT"]:$a["COMMENT"]);
    }

ODT AGE CDT CO  SEX TIME    NUMB   COMMENT
    P3    Y6-8    AWT    EE    F    2011    1297    
    P4    Y3-4    ESP    RR    M    2011    6940    cd
    P1    Y7-9    UDK    FF    F    2011    :    du
    PL    Y3-9    EUP    SS    F    2011    :       d
    P9    Y_5    ACT    DD    F    2011    :    cd
    P6    Y5-9    UAK    DF    M    2011    :    z

  
ODT AGE CDT CO  SEX TIME    NUMB   STRING_COM       STRING_STATUS
    P3    Y6-8    AWT    EE    F    2011    1297    
    P4    Y3-4    ESP    RR    M    2011    6940    c
    P1    Y7-9    UDK    FF    F    2011           u
    PL    Y3-9    EUP    SS    F    2011        
    P9    Y_5    ACT    DD    F    2011        c
    P6    Y5-9    UAK    DF    M    2011    0       z