Oracle 11g Release 2

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9 rows affected

with 
  t1 as (select distinct a.id ia, a.name na, b.id ib, b.name nb 
           from t a join t b on a.id < b.id),
  t2 as (
    select ia, na, ib, nb, 
           cast(multiset(select attr||':'||val from t where id = ia intersect 
                         select attr||':'||val from t where id = ib ) 
                as sys.odcivarchar2list) a1, 
           cast(multiset(select attr||':'||val from t where id = ia minus 
                         select attr||':'||val from t where id = ib ) 
                as sys.odcivarchar2list) a2, 
           cast(multiset(select attr||':'||val from t where id = ib minus 
                         select attr||':'||val from t where id = ia ) 
                as sys.odcivarchar2list) a3 
      from t1)
select ia, na, ib, nb, 
       (select listagg(column_value, ';') within group (order by null) from table(t2.a1)) l1,
       (select listagg(column_value, ';') within group (order by null) from table(t2.a2)) l2,
       (select listagg(column_value, ';') within group (order by null) from table(t2.a3)) l3
  from t2
  order by ia, ib

IA	NA	IB	NB	L1	L2	L3
1	Ford	2	BMW	A:B;C:D	B:C	F:G
1	Ford	3	TESLA	A:B	B:C;C:D	E:F;Z:Y
2	BMW	3	TESLA	A:B	C:D;F:G	E:F;Z:Y