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You could feed the files twice, like so:
awk -f test.awk test*.txt test*.txt
Then you can test if the second round of files is coming like so for example:
FILENAME==ARGV[1] &&...

$ cat myawk
BEGIN{
FS = ",";
OFS = "\t";
glbcnt[""]=0;
glbacc[""]=0;
glbprcn[""]=0;
}
{
k[$1]=$2
e[$1":"NR]=$3
n=NR
}
END{
print...