Except all от Itzik Ben-Gan

WITH EXCEPT_ALL
AS
(
SELECT
ROW_NUMBER()
OVER(PARTITION BY country, region, city
ORDER BY (SELECT 0)) AS rownum,
country, region, city
FROM HR.Employees

EXCEPT

SELECT
ROW_NUMBER()
OVER(PARTITION BY country, region, city
ORDER BY (SELECT 0)),
country, region, city
FROM Sales.Customers
)
SELECT country, region, city
FROM EXCEPT_ALL;