Strip double quotes and compare value

file1:

Code:
laeg.com,2/2/23,a,b
gaaeg.com,2/2/23,a,b
gaxyz.com,2/2/12,a,b
ceg.com,2/2/23,a,b,ga
file2:

Code:
1,2,ua,"xyz.com"
1,2,ua,"abc.com"
1,2,ua,"eg.com"
1,2,ua,"easg.com"
1,2,ua,"zth.com"

Code:
gawk -F, 'FNR==NR {f2[$4]; next} !($1 in f2)' OFS=',' file2 file1

Only one correction that I need is how to compare xyz.com and "xyz.com" the script treats that both are not equal which is obvious, but I want to ignore " and then compare the value.

Thanks for your help.

And the record sizes are different. I mean file1 has 80000 records and file 2 has 2million records.