求助：对比SQL*Plus Spool生成的跨多行多列CSV并生成差异报表

我需要对比两个CSV文件的行数据，以第一列CDCODE作为匹配记录的唯一键，最终生成包含以下列的输出文件（Excel或其他合适格式均可）：

• CDCODE
• 列名
• 状态（取值为 MODIFIED / ADDED / DELETED）
• 旧值（来自第一个CSV文件）
• 新值（来自第二个CSV文件）

文件情况 #

• 第一个文件为"修改前"数据，约1815行，但因大量列跨多行存储，实际记录数少于行数。该文件由SQL*Plus Spool生成，格式不规范。
• 第二个文件约689行，两个文件的列结构完全一致。

列结构示例 #

CDCODE              NUDOSS  SOC     PGPDOS  CD  CDR CDA T       MTARSA  T       MTARPA      RGCALC  T   T   N   T   C   T   CD  T   CDR N   CDR A   R   R   E   P   P   ECL ID  IDA F   F   CDD T   T   T   T   CDS T   T   F   F   F   IDPLAN      F   F   F   F   F   F   F   F   F       NBPAYP  R   R   R   IDGARN  F   F   F   S   F   TAX PEVCOT      T   A                                                                                                                                                                               
--------------- ----------  --- ----------  --  --- --- -   ----------  -   ----------  ----------  -   -   -   -   -   -   --  -   --- -   --- -   -   -   -   -   -   --- --  --- -   -   --- -   -   -   -   --- -   -   -   -   -   ----------  -   -   -   -   -   -   -   -   -   ----------  -   -   -   ------  -   -   -   -   -   --- --------    -   -                                                                                                                                                                               
    NUDOSS      NULIGN      NULIGS      NULIGP  T   DATXXX              SOC     PGPDOS  DAEFF               CD  CDA CDR     NBEN01      NBEN02    NBEN03    CDMOT1      T   CDE     MONTA1  CDMOT2      T   CDE     MONTA2  CDMOT3      T   CDE      MONTA3 T   CDMOT4      T   CDE     MONTA4                                                                                                                                                                                                                                                                                                                                  
----------  ----------  ----------  ----------  -   ------------------- --- ----------  ------------------- --  --- --- ----------  ----------  ----------  --------    -   --- ----------  --------    -   --- ----------  --------    -   --- ----------  -   --------    -   --- ----------                                                                                                                                                                                                                                                                                                                                  
CDMOT5      T   CDE     MONTA5  CDMOT6      T   CDE     MONTA6  CDMOT7      T   CDE     MONTA7  CDMOT8      T   CDE     MONTA8  CDMOT9      T   CDE     MONTA9  CDMO10      T   CDE     MONT10  FORLIB                                                                                                                                                                                                                                                                                                                                                              
--------    -   --- ----------  --------    -   --- ----------  --------    -   --- ----------  --------    -   --- ----------  --------    -   --- ----------  --------    -   --- ----------  ---------------------------------------------------------                                                                                                                                                                                                                                                                                                                                                               
LICON                                                                                                                                                                                                                                                                                                                                                                                                                                                               
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
    NUDOSS  SOC     PGPDOS  COICRH      NUDOSS      NULIGN  SOC     PGPDOS  CDA T   S       NUDOSS  SOC     PGPDOS  CD  CDR CDA T       MTARSA  T       MTARPA     RGCALC   T   T   N   T   C   T   CD  T   CDR N   CDR A   R   R   E   P   P   ECL ID  IDA F   F   CDD T   T   T   T   CDS T   T   F   F   F   IDPLAN      F   F   F                                                                                                                                                                                                                       
----------  --- ----------  ------- ----------  ----------  --- ----------  --- -   -   ----------  --- ----------  --  --- --- -   ----------  -   ----------  ----------  -   -   -   -   -   -   --  -   --- -   --- -   -   -   -   -   -   --- --  --- -   -   --- -   -   -   -   --- -   -   -   -   -   ----------  -   -   -                                                                                                                                                                                                                       
F   F   F   F   F   F       NBPAYP  R   R   R   IDGARN  F   F   F   S   F   TAX PEVCOT      T   A       NUDOSS  SOC     PGPDOS  NUORGA      CDCOMP      T   T   T   T   T   T   T   RG  T   T   T   T   T   T   T   T      TEBULD   T   T   RG  RG  T   T   T   RG  T       TOLERA  T   IDFRPY      MEMO01          MEMO02          MEMO03      MEMO04      MEMO0                                                                                                                                                                                                                       
-   -   -   -   -   -   ----------  -   -   -   ------  -   -   -   -   -   --- --------    -   -   ----------  --- ----------  --------    --------    -   -   -   -   -   -   -   --  -   -   -   -   -   -   -   -   ----------  -   -   --  --  -   -   -   --  -   ----------  -   --------    --------------- --------------- --------    --------    -----                                                                                                                                                                                                                       
MEMO0   MEMO0   MEMO0   MEM MEM MEM T   F   F   F   F   F   F   CD  CD  CD  CD  CD  CDPRC3      CDPRC4      CDPRC5      CDPROC      IDFRP3      IDFRP4      IDFRP5      T   PO  F   I       NUDOSS     NULIGN   SOC     PGPDOS  CDCON   DADEB               DAFIN               T   T   CDR CDR C   T       TXGENE                                                                                                                                                                                                                                                                                      
-----   -----   -----   --- --- --- -   -   -   -   -   -   -   --  --  --  --  --  --------    --------    --------    --------    --------    --------    --------    -   --  -   -   ----------  ----------  --- ----------  -----   ------------------- ------------------- -   -   --- --- -   -   ----------                                                                                                                                                                                                                                                                                      
    NUDOSS      NULIGN  SOC     PGPDOS  NUMELI      COMMEN                                                              NUDOSS      NULIGN  SOC     PGPDOS  C   LIBLON                                          LIBABR                                                                                                                                                                                                                                                                                                                                                                                                            
----------  ----------  --- ----------  --------    --------------------------------------------------------------- ----------  ----------  --- ----------  -   ---------------------------------------------   ------------------                                                                                                                                                                                                                                                                                                                                                                                                            
LBCMP1                                                                                                                                                                                                                                                                                                                                                                                                                                                              
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
LBCMP2                                                                                                                                                                                                                                                                                                                                                                                                                                                              
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
LBCMP3                                                                                                                                                                                                                                                                                                                                                                                                                                                              
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
B       NUDOSS      NULIGN  SOC     PGPDOS  QLRTYP          QUALIF              NUDOSS  SOC     PGPDOS  DATDEB              DATFIN              ACT                                                                                                                                                                                                                                                                                                                                                                                                             
-   ----------  ----------  --- ----------  --------------- --------------- ----------  --- ----------  ------------------- -------------------     

目前无法再查询数据库，原"修改前"数据已无法通过数据库获取，只能使用现有文件，恳请提供技术解决方案。

内容的提问来源于stack exchange，提问作者MM.KI