Код:

@echo off
setlocal enabledelayedexpansion
set "ComputerList=listfile.txt"
set "ID=PointID.txt"
set n=0
for /f delims^=^ eol^= %%a in ('type "%ComputerList%"') do (
set /a n+=1
set m=0
for /f delims^=^ eol^= %%b in ('type "%ID%"') do (
set /a m+=1
if !n!==!m! echo %%a %%b (Напишите свою команду)
))
pause>nul