WITH join1 AS (
SELECT * FROM table1
INNER JOIN table2
ON table1.userID=table2.userID
),
join2 AS (
SELECT * FROM table1
INNER JOIN table3
ON table1.userID=table3.userID
)

SELECT * FROM join1
WHERE join1.userID=join2.userID AND join1.Entitlement <> join2.entitlement