with t1 as ( select account_id, user_id from dbo.sede_users

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with t1
as
(
  select account_id, user_id from dbo.sede_users
  where site_id = 69
),
t2
as
(
  select AccountId as account_id, Id as user_id from Users
)
SELECT 
  *
FROM
t1
inner join 
t2
on t1.account_id = t2.account_id
where (
  (t1.user_id is NULL)
  or (t2.user_id is NULL)
)
order by t2.account_id

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