awk to update file with sum of matching `another file - awk

Question

In the awk below I am trying to add a penalty to a score to each matching $1 in file2 based on the sum of $3+$4 (variable TL) in file1. Then the $4 value in file1 is divided by TL and multiplied by 100 (this valvue is variable S). Finally, $2 in file2 -S gives the updated $2 result in file2. Since math is not my strong suit there probaly is a better way of doing this, but this is what I could think off. Thank you :).
file1 space delimited
ACP5 4 1058 0
ACTB5 10 1708 79
ORAI1 2 952 0
TBX1 9 1932 300
file2 tab-delimited
ACP5 100.00
ACTB 100.00
ORAI1 94.01
TBX1 77.23
desired output tab-delimited the --- is an example calculation and not part of the output
ACP5 100.00
ACTB 89.59 ---- $3+$4=1787 this is TL (comes from file1), $4/TL*100 is 4.42, $2 in file2 is 100 - 4.42 = 95.58 ----
ORAI1 94.01
TBX1 63.79
awk
awk '
FNR==NR{ # process each line
TL[$1]=($3+$4);next} ($1 in TL) # from file1 store sum of $3 and $4 in TL
{S=(P[$4]/TL)*100;printf("%s\t %.2f\n",$1, $2-S) # store $4/TL from file1 in S and subtract S from $2 in file2, output two decimal places
}1' OFS="\t" file1 FS="\t" file2 # update and define input
current output
ACP5 100.00
ACTB 100.00
ORAI1 94.01
TBX1 77.23

Answer 1

As pointed out in the comments, the question is not completely clear. Since I can't comment yet I will give a solution that calculates the values as requested.
awk '
NF==4 { S[$1] = 100 * $4 / ($3 + $4) }
NF==2 { printf("%s\t%.2f\n", $1, $2 - S[$1]) }
' file1 file2
file1
ACP5 4 1058 0
ACTB 10 1708 79
ORAI1 2 952 0
TBX1 9 1932 300
file2
ACP5 100.00
ACTB 100.00
ORAI1 94.01
TBX1 77.23
output
ACP5 100.00
ACTB 95.58
ORAI1 94.01
TBX1 63.79
Explanation:
The script works by calculating and storing the S value in a associative array using $1 as the key. This is done in a block filtered by NF==4, so it will only runs for the first file (the only one with 4 fields). Finally, for NF==2 representing the second file, the result is printed using a printf and by subtracting the corresponding S value from $2.
Observation: Keep in mind that as #kvantour pointed out the example you provided does not follow the indications in the question. For example, where did the 89.59 value come from? The explanation ends up with 95.58 as the result just like the output of the script I provided