SQL Server 2017

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CREATE TABLE src(id INT, col1 VARCHAR(10), col2 DATE, col3 INT, col4 INT);
CREATE TABLE trg(id INT, col1 VARCHAR(10), col2 DATE, col3 INT, col4 INT);
INSERT INTO src(id, col1, col2, col3)
VALUES (1, 'J', '20180101', 1),(2, NULL, '20180101', 2),(3, NULL, NULL, 1),(5, 'A', NULL, NULL)
4 rows affected

INSERT INTO trg(id, col1, col2, col3)
VALUES (1, 'J', '20180101', 1),(2, NULL, '20180101', 3),(3, NULL, NULL, 2),(6, 'A', NULL, NULL)
4 rows affected

SELECT *
FROM src s
FULL OUTER JOIN trg t
  ON s.id = t.id
WHERE NOT EXISTS (SELECT s.col1, s.col2, s.col3, s.col4
                  INTERSECT
                  SELECT t.col1, t.col2, t.col3, t.col4);


id
col1
col2
col3
col4
id
col1
col2
col3
col4


2
null
2018-01-01
2
null
2
null
2018-01-01
3
null

3
null
null
1
null
3
null
null
2
null

5
A
null
null
null
null
null
null
null
null

null
null
null
null
null
6
A
null
null
null

id	col1	col2	col3	col4	id	col1	col2	col3	col4
2	null	2018-01-01	2	null	2	null	2018-01-01	3	null
3	null	null	1	null	3	null	null	2	null
5	A	null	null	null	null	null	null	null	null
null	null	null	null	null	6	A	null	null	null