макрос разрыва страницы groff ms

Con awk

awk -v OFS='\t' '
    NR == FNR {val[$1]=$2; next} 
    {items[$2] = items[$2] " " $1}
    END {
        for (a in val) {
            sub(/^ /, "", items[a])
            gsub(/ /, ",", items[a]) 
            print a, val[a], items[a]
        }
    }
' file1 file2

bhy     30      c
abc     10      a,d,e
xyz     20      b,f

Si desea ordenarlo, canalícelo hacia| sort -k2,2n

Solo por diversión, un truco de Perl

perl -lae '
    if ($. == ++$nr) { $val{$F[0]} = $F[1] }
    else             { push @{$items{$F[1]}}, $F[0] }
  } continue {
    close ARGV if eof
  } END { 
    printf "%s\t%s\t%s\n", $_, $val{$_}, join(",", @{$items{$_}}) for keys %items 
' file1 file2