I can't work out exactly what you are asking, if you just want to know for each Entity_ID/Panelist_ID tuple if it exists in one or both tables then this will work:
SELECT Panelist_ID,
Entity_ID,
CASE WHEN COUNT(A) > 0 AND COUNT(B) > 0 THEN 'Both Tables'
WHEN COUNT(B) = 0 THEN 'Table A'
WHEN COUNT(A) = 0 THEN 'Table B'
END AS Status
FROM ( SELECT Panelist_ID, Entity_ID, 1 AS A, NULL AS B
FROM A
UNION ALL
SELECT Panelist_ID, Entity_ID, NULL AS A, 1 AS B
FROM B
) T
GROUP BY Panelist_ID, Entity_ID;
If you want to know the panelist_IDs where the tuples in each table are the same, with no tuples existing in one table that don't exist in the other you will need to use this:
SELECT *
FROM A
FULL JOIN B
ON A.Panelist_ID = B.Panelist_ID
AND A.Entity_ID = B.Entity_ID
WHERE A.Entity_ID IS NOT NULL
AND B.Entity_ID IS NOT NULL;
Or if you wanted to know the tuples that exist in one table and not the other you could use:
SELECT *
FROM A
FULL JOIN B
ON A.Panelist_ID = B.Panelist_ID
AND A.Entity_ID = B.Entity_ID
WHERE A.Entity_ID IS NULL
OR B.Entity_ID IS NULL;
EDIT
Based on the comment regarding only needing to validate that a temp table is the same as a permanent table you can use EXISTS
:
SELECT *
FROM PermanentTable p
WHERE NOT EXISTS
( SELECT 1
FROM TempTable t
WHERE p.Panelist_ID = t.Panelist_ID
AND p.Entity_ID = t.Entity_ID
... More conditions to help find if entries are missing from temp table
)