[Kazun]

Код:

Get-ChildItem 'ENG\*.ENG' | Foreach {
	$file2 = $_.FullName
	$file1 = "C:\RUS\$($_.Name)"
	$file3 = "C:\RUS_ENG\$($_.Name)"

	Get-Content $file1 | Foreach {$f2= @{}} {
		$a,$b = $_.split("=",2)
		$f2[$a]=$b
	}

	Get-Content $file2 | Foreach {
		$a,$b= $_.split("=",2)
		if($f2[$a]) {
			"{0}={1}" -f $a,$f2[$a]
		} else {
			$_
		}
	}|set-content $file3 -enc Default
}