proc contents data=set1 noprint out=contents1 ; run;
proc contents data=set2 noprint out=contents2 ; run;

proc sql ;
   create table in1_not_in2 as
     select name from content1
     where upcase(name) not in (select upcase(name) from content2)
   ;
   create table in2_not_in1 as
     select name from content2
     where upcase(name) not in (select upcase(name) from content1)
   ;
quit;

proc sql noprint ;
   select name from content1
     into :in1_not_in2 separated by ' '
     where upcase(name) not in (select upcase(name) from content2)
   ;
   select name from content2
     into :in2_not_in1 separated by ' '
     where upcase(name) not in (select upcase(name) from content1)
   ;
quit;

data both;
   set set1(drop=&in1_not_in2) set2(drop=&in2_not_in1) ;
run;