Этот запрос даст вам результаты:
SELECT A.*, B.firstseen, B.lastseen
FROM [Table 1] A
LEFT JOIN [Table 2] B
ON A.idhash = B.idhash
А для вставки и обновления результатов на вашем [Таблица 3]:
INSERT INTO [Table 3](idhash, username, usermail, firstseen, lastseen)
SELECT A.*, B.firstseen, B.lastseen
FROM [Table 1] A
LEFT JOIN [Table 2] B
ON A.idhash = B.idhash
LEFT JOIN [Table 3] C
ON A.idhash = C.idhash
WHERE C.idhash IS NULL
-- For SQL Server
UPDATE T3
SET firstseen = T1.firstseen,
lastseen = T1.lastseen
FROM [Table 3] T3
INNER JOIN (SELECT A.*, B.firstseen, B.lastseen
FROM [Table 1] A
LEFT JOIN [Table 2] B
ON A.idhash = B.idhash) T1
WHERE T3.firstseen != T1.firstseen OR T3.lastseen != T1.lastseen