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awk 'NR==FNR {tmp[$1]=$0;
next
}
$1 in tmp {split(tmp[$1],ci);
print $1, $2-ci[2], $3-ci[3], $4-ci[4], $5-ci[5], $6-ci[6]...

awk '{sum[$2]+=$1}END{for(i in sum) print sum[i],i}' file1 file2

If it doesn't have to be awk, then this would probably do the job:

#!/bin/sh
while read file1line
do
value=`echo "$file1line" | cut -d ' ' -f 1`
user=`echo "$file1line" | cut -d ' ' -f 2`...