@echo off
SetLocal EnableDelayedExpansion
set "file_url=w.txt"
set "file_str1=a.txt"
set "file_str2=b.txt"
set "file_out=c.txt"

for %%n in (1 2) do (
    for /f "usebackq tokens=1,2 delims=," %%a in ("!file_str%%n!") do (
        set %%a_%%n=%%b
    )
)

(for /f "usebackq" %%u in ("%file_url%") do (
    if not defined %%u_1 set %%u_1=others
    if not defined %%u_2 set %%u_2=others
    echo %%u,!%%u_1!,!%%u_2!
)) >"%file_out%"
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