TSQL Confrontando due insiemi

Usa:

SELECT CASE 
         WHEN   COUNT(*) = (SELECT COUNT(*) FROM a) 
            AND COUNT(*) = (SELECT COUNT(*) FROM b) THEN 'Elements in TableA and TableB contains identical sets'
         ELSE 'TableA and TableB do NOT contain identical sets'
       END
  FROM (SELECT a.col
          FROM a
        INTERSECT
        SELECT b.col
          FROM b) x 

Prova con:

WITH a AS (
  SELECT 'a' AS col
  UNION ALL
  SELECT 'b'
  UNION ALL
  SELECT 'c'
  UNION ALL
  SELECT 'd'),
     b AS (
  SELECT 'b' AS col
  UNION ALL
  SELECT 'c'
  UNION ALL
  SELECT 'd'
  UNION ALL
  SELECT 'a')
SELECT CASE 
         WHEN   COUNT(*) = (SELECT COUNT(*) FROM a) 
            AND COUNT(*) = (SELECT COUNT(*) FROM b) THEN 'yes'
         ELSE 'no'
       END
  FROM (SELECT a.col
          FROM a
        INTERSECT
        SELECT b.col
          FROM b) x