Need to compare only specific lines

VinayNaguru I made a very simple compare 

$file1 = get-content .\file1.txt
$file2 = get-content .\file2.txt
$contentsfile1 = @()

foreach ($line in $file1) {
    if ($line.StartsWith('#')) {
        #Skip
    }
    else {
        if ($line.Contains('=')) {
            $contentsfile1 += $line
        }
    }
}

foreach ($value in $contentsfile1) {
    if (-not ($file2 | Select-String $value)) {
        $found = $file2 | Select-String $value.Split('=')[0] | Select-String -Pattern '#' -NotMatch
        write-host ("{0} not found, value found is {1}" -f $value, $found) -ForegroundColor Red
    
    }
}

Contents file 1

# This parameter defines whether to use CORS filter on Auth server security filter chain.
# This parameter can only be set during initialization.
#
# Default=true
#
# auth.enable.corsfilter=true
auth.enable.corsfilter=false

# This parameter defines the number of days that a user can keep a password before it is expired
# This parameter can only be set during initialization.
#
# Default=60
#
# auth.password.expiration.days=60
auth.password.expiration.days=30

# This parameter defines the number of previous passwords that cannot be used for a new password.
# This parameter can only be set during initialization.
#
# Default=1
#
# auth.password.history.size=1
auth.password.history.size=2

Contents File 2

# This parameter defines whether to use CORS filter on Auth server security filter chain.
# This parameter can only be set during initialization.
#
# Default=true
#
# auth.enable.corsfilter=true
auth.enable.corsfilter=true

# This parameter defines the number of days that a user can keep a password before it is expired
# This parameter can only be set during initialization.
#
# Default=60
#
# auth.password.expiration.days=60
auth.password.expiration.days=60

# This parameter defines the number of previous passwords that cannot be used for a new password.
# This parameter can only be set during initialization.
#
# Default=1
#
# auth.password.history.size=1
auth.password.history.size=1

Output on screen:
auth.enable.corsfilter=false not found, value found is auth.enable.corsfilter=true
auth.password.expiration.days=30 not found, value found is auth.password.expiration.days=60
auth.password.history.size=2 not found, value found is auth.password.history.size=1