=ЕСЛИОШИБКА(ИНДЕКС($B$3:$B$359;НАИМЕНЬШИЙ(ЕСЛИ((СЧЁТЕСЛИ($A$3:$A$340;$B$3:$B$359)=0)*($B$3:$B$359<>"");СТРОКА($B$3:$B$359)-2;"");СТРОКА(A1)));"")

Sub ttt()
    Dim i&, dic1 As Object, dic2 As Object, key
    Set dic1 = CreateObject("scripting.dictionary")
    Set dic2 = CreateObject("scripting.dictionary")
    [d2].Resize([d2].CurrentRegion.Rows.Count, 2).Offset(1).ClearContents
    For i = 3 To Cells(Rows.Count, 1).End(xlUp).Row
        dic1(Trim(Cells(i, 1))) = i
    Next i
    For i = 3 To Cells(Rows.Count, 2).End(xlUp).Row
        dic2(Trim(Cells(i, 2))) = i
    Next i
    i = 3
    For Each key In dic1.keys
        If Not dic2.exists(key) Then Cells(i, 4) = key: i = i + 1
    Next key
    i = 3
    For Each key In dic2.keys
        If Not dic1.exists(key) Then Cells(i, 5) = key: i = i + 1
    Next key
End Sub