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Let's look at the code again in a slightly different format:
1 awk -F "|" '
2 NR==FNR{
3 X[$1]=X[$1]?X[$1]"|"$2:$2
4 next
5 }
6 { if(X[$1]) print $0"|"X[$1]
7 else...

First we read fileB and stores it into array X[].
Then we read second fileA and print array X[] with fileA.

Try

awk -F "|" 'NR==FNR{X[$1]=X[$1]?X[$1]"|"$2:$2;next}{if(X[$1]){print $0"|"X[$1]}else{print $0"-"}}' fileB fileA

awk -F "|" 'BEGIN { OFS = "|" }
FNR == NR {
a[$1] = NF
for(i = 2; i <= NF; i++) a[$1,i] = $i
next
}
{ for(i = 2; i <= NF; i++) $i = a[$1,i] " -> " $i
...

try:
awk -F"|" 'NR==FNR{for(i=1;i<=NF;i++){a[$1,i]=$i;}; next;}{printf $1"|";for(i=2;i<=NF;i++){printf a[$1,i]" -> "$i (a[$1,(i+1)]?"|":"\n")}}' File1 File2