SELECT
T1.Id [Id]
,CASE WHEN T2.Id IS NOT NULL THEN 'TRUE' ELSE 'FALSE' END [Has Foreign Key in T2]
FROM
TABLE1 [T1]
LEFT OUTER JOIN
TABLE2 [T2]
ON
T2.Id = T1.Id
SELECT Id, 'TRUE' AS NewFiled FROM TABEL1
INTERSECT
SELECT Id, 'TRUE' AS NewFiled FROM TABEL2
UNION
SELECT Id, 'FALSE' AS NewFiled FROM TABEL1
EXCEPT
SELECT Id, 'FALSE' AS NewFiled FROM TABEL2;