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Try something like awk '{A[$1]=!C[$1]++? $0 : A[$1] OFS $NF} END{for(i in A) print A[i]}' FS=, OFS=\| file

$2==$2 means to compare the second column to next second column right? if so why you have used $2==$2 as they are not equal when $1==$1 right?

Actually I do not understand why $1==$1 && $2==$2; is there. IMO it has no function and could just be left out.

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This should be equivalent to the suggestion in post #2:
awk '{p=$NF; getline;...

cat file

ES FP,B1ES FP,70000,I,SL22,SL22 (70000)
ES FP,B2ES FP,80000,I,XX22,XX22 (80000)
VIL SJ,B1VIL SJ,20000,I,SL22,SL22 (20000)
VIL SJ,B2VIL SJ,20000,I,XX22,XX22 (20000)
VIL SJ,S3VIL...