[Kazun]

Код:

$h = @{}
Get-Content file1.txt | Foreach {$h.Add((Split-Path $_ -Leaf),$_)}
Get-Content file2.txt | Foreach {$h["$(Split-Path $_ -Leaf)"] = $_}
$h.GetEnumerator() | Sort Key | Foreach {$_.Value} | Out-File result.txt