I'd do it a little differently.
I think the arrays might be an unnecessary complication
Since there was no sample workbook attached with data to test with (yes, that is a hint) this is not tested, but it might give you ideas
I wasn't sure what you were calling Sheet1 and Sheet2 so I made an assumption
Option Explicit
Sub RemoveReversionItems()
Dim wbook As Workbook
Dim wsheet As Worksheet, wsRevers As Worksheet, wsPO_LN As Worksheet
Dim AlphaRange As Range, ReversionRange As Range, rCell As Range
Dim x As Long
For Each wbook In Workbooks
If wbook Is ActiveWorkbook Then GoTo GetNextWorkbook
wbook.Activate
Set wsRevers = Nothing
Set wsPO_LN = Nothing
For Each wsheet In wbook.Worksheets
If wsheet.Name Like "Revers*" Then
Set wsRevers = wsheet
ElseIf wsheet.Name Like "PO_LN*" Then
Set wsPO_LN = wsheet
End If
Next
If wsRevers Is Nothing Then
MsgBox "This workbook is named " & wbook.Name & " but there is no Sheet like 'Revers*'"
GoTo GetNextWorkbook
Else
MsgBox "This workbook is named " & wbook.Name & " The Revers Sheet is " & wsRevers.Name
Set ReversionRange = wsRevers.Cells(2, 2)
Set ReversionRange = Range(ReversionRange, ReversionRange.End(xlDown))
End If
If wsPO_LN Is Nothing Then
MsgBox "This workbook is named " & wbook.Name & " but there is no Sheet like 'wsPO_LN*'"
GoTo GetNextWorkbook
Else
MsgBox "This workbook is named " & wbook.Name & " The wsPO_LN Sheet is " & wsPO_LN.Name
Set AlphaRange = wsPO_LN.Cells(2, 2)
Set AlphaRange = Range(AlphaRange, AlphaRange.End(xlDown))
End If
'"If the records exist in sheet 1 but not in sheet 2 they should be deleted." is ambigious <<<<<<<<<<<<<<<<
' since I don't know which is Sheet1
'Making assumption that
' If Col B value in Revers is NOT in Col B in LN_PO, then delete the Revers row <<<<<<<<<<<<<<<<<<<<<<<
For Each rCell In ReversionRange.Cells
x = -1
On Error Resume Next
x = Application.WorksheetFunction.Match(rCell, AlphaRange, 0)
On Error GoTo 0
If x = -1 Then
rCell.Interior.Color = vbRed 'I'll change this to delete
'UNCOMMENT rCell.value = true
End If
Next
On Error Resume Next
'UNCOMMENT ReversionRange.SpecialCells(xlCellTypeConstants, xlLogical).EntireRow.Delete
On Error GoTo 0
GetNextWorkbook:
Next wbook
End Sub