=ARRAYFORMULA(IFERROR(SPLIT(FILTER(
TRANSPOSE(QUERY(TRANSPOSE(UNIQUE(A2:B)), , 999^99)), NOT(COUNTIF(
TRANSPOSE(QUERY(TRANSPOSE( D2:E) , , 999^99)),
TRANSPOSE(QUERY(TRANSPOSE(UNIQUE(A2:B)), , 999^99))))), " ")))
![0](https://i.stack.imgur.com/3ABYm.png)
для учета предметов с пробелами:
=ARRAYFORMULA(SUBSTITUTE(IFERROR(SPLIT(FILTER(
TRANSPOSE(QUERY(TRANSPOSE(UNIQUE(SUBSTITUTE(A2:B," ","♦"))),,999^99)), NOT(COUNTIF(
TRANSPOSE(QUERY(TRANSPOSE( SUBSTITUTE(D2:E," ","♦")) ,,999^99)),
TRANSPOSE(QUERY(TRANSPOSE(UNIQUE(SUBSTITUTE(A2:B," ","♦"))),,999^99)))))," ")),"♦"," "))
![0](https://i.stack.imgur.com/2ubWT.png)