@echo off
setlocal enabledelayedexpansion
(for /f "delims=" %%i in ('type "1.txt"') do (
    set "str=%%i"
    if "!str:~0,1!" leq "9" (
        set /a n=%%i
        echo,%%i=!n!
    ) else (
        echo,%%i
    )
))>"2.txt"
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