Попробуйте:
select a.id as id,a.p1 as p1,null as p2,a.dfrom as dfrom,a.dfrom+(a.dto-a.dfrom)/2 as dto
from test1 a
union
select b.id as id,a.p1 as p1,b.p2 as p2,b.dfrom as dfrom,b.dfrom+(b.dto-b.dfrom)/2 as dto
from test2 b join test1 a on a.id=b.id
union
select t2.id,null as p1,t2.p2,t1.dto+1 as dfrom,t2.dto from
(
select b.id as id,a.p1 as p1,b.p2 as p2,b.dfrom as dfrom,b.dfrom+(b.dto-b.dfrom)/2 as dto from test2 b
join test1 a on a.id=b.id
)t1
join test2 t2 on t1.id=t2.id
Вывод
1 1 NULL 2010 2012
1 1 2 2013 2014
1 NULL 2 2015 2016