Вот один из вариантов.
SQL> with test (id, offer, pkg, datum) as
2 -- sample data
3 (select 'c1', 'ofa', 123, date '2020-03-27' from dual union all
4 select 'c1', 'ofb', 456, date '2020-03-27' from dual union all
5 select 'c1', 'ofc', 100, date '2020-03-27' from dual union all
6 select 'c2', 'ofa', 123, date '2020-03-27' from dual
7 ),
8 diff as
9 -- C1 that doesn't have its match in C2
10 (select 'c2' id, offer, pkg, datum
11 from test where id = 'c1' and datum = trunc(sysdate)
12 minus
13 select 'c2' id, offer, pkg, datum
14 from test where id = 'c2' and datum = trunc(sysdate)
15 )
16 -- Final result
17 select id, offer, pkg, datum
18 from test
19 where id = 'c1'
20 and datum = trunc(sysdate)
21 union all
22 select id, offer, pkg, datum
23 from diff
24 order by id, offer;
ID OFF PKG DATUM
-- --- ---------- ----------
c1 ofa 123 27.03.2020
c1 ofb 456 27.03.2020
c1 ofc 100 27.03.2020
c2 ofb 456 27.03.2020
c2 ofc 100 27.03.2020
SQL>