I'll assume file1 doesn't have an empty 2nd line.

paste -d, file1 file2 | awk -F, 'NR>1{if ($2 > $4) print $3,"can be relocated to",$1 ; else print $3,"cannot be relocated to",$1}'

Using paste to feed awk a single "file" consisting of the combined columns of the respective lines.
The awk itself is pretty straightforward, starting at line 2 (NR > 1) and using print instead of printf because I'm lazy.

I'll assume file1 doesn't have an empty 2nd line.

paste -d, file1 file2 | awk -F, 'NR>1{if ($2 > $4) print $3,"can be relocated to",$1 ; else print $3,"cannot be relocated to",$1}'

Using paste to feed awk a single "file" consisting of the combined columns of the respective lines.

The awk itself is pretty straightforward, starting at line 2 (NR > 1) and using print instead of printf because I'm lazy.