下面是一个用Python实现的示例代码，可以比较多个文本文件中的行数：

def compare_line_count(file_paths):
    line_counts = {}
    max_line_count = 0
    
    for file_path in file_paths:
        with open(file_path, 'r') as file:
            line_count = sum(1 for line in file)
            line_counts[file_path] = line_count
            if line_count > max_line_count:
                max_line_count = line_count
    
    for file_path, line_count in line_counts.items():
        print(f"{file_path} has {line_count} lines.")
    
    print(f"The file(s) with the most lines is/are:")
    for file_path, line_count in line_counts.items():
        if line_count == max_line_count:
            print(file_path)

# 示例用法
file_paths = ["file1.txt", "file2.txt", "file3.txt"]
compare_line_count(file_paths)

在示例中，compare_line_count函数接受一个包含多个文件路径的列表作为参数。它使用open函数打开每个文件，并使用sum函数和一个生成器表达式来计算每个文件中的行数。它还使用一个字典来存储每个文件对应的行数，并在遍历过程中记录最大行数。

最后，它打印出每个文件的行数，并找出具有最多行数的文件。