Code:
awk 'FNR==1 {print "CSVHeaderAttr:PUIS,IdleImmediate,IdleImmediateSupported,IdleImmediateEnabled,POH,Temp,WorstTemp"; TYPE=7-NF; next}
{printf "%s:%s,%s,%s,%s,%s,%s\n", $1, $2, TYPE?$3:"NA", TYPE?"NA,NA":$3","$4, $(NF-2), $(NF-1), $NF }
' FS="[:,]" file[12]
CSVHeaderAttr:PUIS,IdleImmediate,IdleImmediateSupported,IdleImmediateEnabled,POH,Temp,WorstTemp
CSVValuesAttr:NO,NO,NA,NA,9814,31,56
CSVHeaderAttr:PUIS,IdleImmediate,IdleImmediateSupported,IdleImmediateEnabled,POH,Temp,WorstTemp
CSVValuesAttr:NO,NA,YES,YES,23861,31,51