Substitute

#!/usr/bin/awk -f
BEGIN {
  while (getline < "id.txt") {
    id[$0] = 1
  }
  FS = ","; OFS = ","
  while (getline < "list.txt") {
    if (id[$2]) {
      for (i = 1; i <= NF; i++) {
        if ($i == "F0") {
          $i = "F8"
        }
      }
      $0 = $0
    }
    print
  }
}