#!/bin/ksh
awk '
{	# Get rid of <carriage-return> at end of line if there
	# is one.  Set cr to <carriage-return> if there was one; otherwise
	# set it to an empty string.
	cr = sub(/\r$/, "") ? "\r" : ""
}
FNR == NR {
	# For all lines in the first input file...
	# Set a search string as an index in the add_com[] array corresponding
	# to this input line.
	add_com["test \"analog/" $0 "\""]
	next
}
{	# For all lines in the second input file, look for a match in add_com[].
	for(i in add_com)
		if(index($0, i)) {
			# Match found.
			# Set this line in the output buffer to include a
			# comment and put back the <carriage-return> if there
			# was one.
			o[FNR] = $0 "  ! comment" cr
			# Note that a modification was made.
			mod = 1
			next
		}
	# No match found.
	# Copy this line to output buffer unchanged (restoring the
	# <carriage-return> if there was one).
	o[FNR] = $0 cr
}
END {	# If any changes were made, copy the new contents of the second file
	# back into that file.
	if(mod)
		for(i = 1; i <= FNR; i++)
			print o[i] > FILENAME
}' "file 1" "file 2"