adsa, Sql Server - rextester

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DECLARE 
@Tbl1 TABLE (ID INT, Col1 VARCHAR(10), Col2 VARCHAR(10), Col3 VARCHAR(10))
;
DECLARE
@Tbl2 TABLE (ID INT, Col1 VARCHAR(10), Col2 VARCHAR(10), Col3 VARCHAR(10))
;

INSERT INTO @Tbl1 (ID, Col1, Col2, Col3)
VALUES
    (1, 'Val11', 'Val21', 'Val31')
    ,(2, NULL   , 'Val21', NULL)
    ,(3, 'Val11', NULL, 'Val31')
    ,(4, 'Val11', NULL, 'Val31')
;

INSERT INTO @Tbl2 (ID, Col1, Col2, Col3)
VALUES
    (1, 'Val12', 'Val22', 'Val32')
    ,(2, NULL   , 'Val22', NULL)
    ,(3, NULL, NULL, 'Val32')
    ,(5, NULL, NULL, 'Val32')
;

SELECT
     t1.ID AS Tbl1_ID
    ,t2.ID AS Tbl2_ID
    ,CASE WHEN NOT EXISTS (SELECT CASE WHEN t1.Col1 IS NOT NULL THEN -1 ELSE 0 END, 
                                  CASE WHEN t1.Col2 IS NOT NULL THEN -1 ELSE 0 END, 
                                  CASE WHEN t1.Col3 IS NOT NULL THEN -1 ELSE 0 END 
                           INTERSECT 
                           SELECT CASE WHEN t2.Col1 IS NOT NULL THEN -1 ELSE 0 END, 
                                  CASE WHEN t2.Col2 IS NOT NULL THEN -1 ELSE 0 END, 
                                  CASE WHEN t2.Col3 IS NOT NULL THEN -1 ELSE 0 END)
     THEN 1 ELSE 0
     END
     AS Discrepancy
FROM @Tbl1 t1
FULL JOIN @Tbl2 t2
    ON t1.ID = t2.ID

View schema
Execution time: 0,03 sec, rows selected: 5, rows affected: 8, absolute service time: 0,19 sec