像这样

create table t1 (group_id varchar2(20), value varchar2(20));
create table t2 (group_id varchar2(20), value varchar2(20));

insert into t1 values ('A','FOO');
insert into t1 values ('A','BAR');
insert into t1 values ('X','HHH');
insert into t1 values ('X','ZOO');
insert into t2 values ('C','FOO');
insert into t2 values ('C','BAR');
insert into t2 values ('B','ZOO');


select t1.group_id t1_group,t2.group_id t2_group, 
      --t1.all_val, t2.all_val, 
       case when t1.all_val = t2.all_val then 'match' else 'no match' end coll_match
from 
  (select 'T1' tab_id, group_id, collect(value) all_val, 
          min(value) min_val, max(value) max_val, count(distinct value) cnt_val 
  from t1 group by group_id) t1
full outer join
  (select 'T2' tab_id, group_id, collect(value) all_val, 
          min(value) min_val, max(value) max_val, count(distinct value) cnt_val 
  from t2 group by group_id) t2
on t1.min_val = t2.min_val and t1.max_val = t2.max_val and t1.cnt_val = t2.cnt_val
/

我已经根据每组中不同值的最小值，最大值和数量进行了初步消除，这将有助于处理大型数据集。如果数据集足够小，则可能不需要它们。

那告诉你比赛。您只需要执行一个额外的步骤，即可找到没有匹配项的组

select t1_group
from
(
  select t1.group_id t1_group,t2.group_id t2_group, 
        --t1.all_val, t2.all_val, 
         case when t1.all_val = t2.all_val then 'match' end coll_match
  from 
    (select 'T1' tab_id, group_id, collect(value) all_val
    from t1 group by group_id) t1
  cross join
    (select 'T2' tab_id, group_id, collect(value) all_val
    from t2 group by group_id) t2
)
group by t1_group
having min(coll_match) is null
/

select t2_group
from
(
  select t1.group_id t1_group,t2.group_id t2_group, 
        --t1.all_val, t2.all_val, 
         case when t1.all_val = t2.all_val then 'match' end coll_match
  from 
    (select 'T1' tab_id, group_id, collect(value) all_val
    from t1 group by group_id) t1
  cross join
    (select 'T2' tab_id, group_id, collect(value) all_val
    from t2 group by group_id) t2
)
group by t2_group
having min(coll_match) is null
/