The EXCEPT operation was added to SQL Server in 2005. The operation compares the results of two sets. The results of the first set returns a list for every DISTINCT row that does not have a matching row in the second set.
This is the equivalent of executing a SELECT DISTINCT from some object, joining to a second set using a LEFT OUTER JOIN, and specifying that the outer table record be null.
Both queries perform the same function. When, then, is the EXCEPT operation necessary? Perhaps it makes things easier to understand when working with sets.

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