Totally possbile but i'm not sure you'll get the desired effect. If you want to subtract absolutely just the areas where there are color differences that means shadow edges will be pixelated. Nonetheless, here's how you do it
Set up your layers like so:
Layer 1 (background + product baked in on top)
Layer 2 (background only)
Set Layer 1 blending mode to "Difference" --All the pixels with the same color information will turn black.
Flatten this and we'll call it "Layer 3 (Difference)"
Go into Layer 3's FX Styles. Under Blending Options, all the way at the bottom you'll find "Blend if:"
Set this to Gray and slide the "This layer:" markers until it says 0 0.
Voila. You have the mask to put on your original Layer 1 that eliminates all pixels with the same information.
