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Hi, try something like:

awk '
{
Rec[$1]=$0
Col3[$3]
Next[$1]=$3
}

END {
for(i in Rec) # find first record
if(!(i in Col3))
break
...

Handling XML is not trivial, but we get asked for it a lot, and I have a script for the purpose:

# yanx.awk v0.0.9, Tyler Montbriand, 2019. Yet another noncompliant XML parser...