Usar:
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
Teste com:
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
