Compare two rows (both with different ID) & check if their column values are exactly the same. All rows & columns are in the same table

Please try the following solution based on the ideas of John Cappelletti. All credit goes to him.

SQL

-- DDL and sample data population, start
DECLARE @roster TABLE (ID INT PRIMARY KEY, NAME VARCHAR(10), TIME CHAR(4));
INSERT IGNORE INTO @roster (ID, NAME, TIME) VALUES
(1,'N1','0900'),
(2,'N1','0801')
-- DDL and sample data population, end

DECLARE @source INT = 1
    , @target INT = 2;

SELECT id AS source_id, @target AS target_id
      ,[key] AS [column]
      ,source_Value = MAX( CASE WHEN Src=1 THEN Value END)
      ,target_Value = MAX( CASE WHEN Src=2 THEN Value END)
FROM (
        SELECT Src=1
              ,id 
              ,B.*
         FROM @roster AS A
         CROSS APPLY ( SELECT [Key]
                             ,Value
                       FROM OpenJson( (SELECT A.* For JSON Path,Without_Array_Wrapper,INCLUDE_NULL_VALUES)) 
                     ) AS B
        WHERE id=@source
        UNION ALL
        SELECT Src=2
              ,id = @source
              ,B.*
         FROM @roster AS A
         CROSS APPLY ( SELECT [Key]
                             ,Value
                       FROM OpenJson( (SELECT A.* For JSON Path,Without_Array_Wrapper,INCLUDE_NULL_VALUES)) 
                     ) AS B
         WHERE id=@target
      ) AS A
GROUP BY id, [key]
HAVING MAX(CASE WHEN Src=1 THEN Value END)
     <> MAX(CASE WHEN Src=2 THEN Value END)
    AND [key] <> 'ID'   -- exclude this PK column
ORDER BY id, [key];

Output

+-----------+-----------+--------+--------------+--------------+
| source_id | target_id | column | source_Value | target_Value |
+-----------+-----------+--------+--------------+--------------+
|         1 |         2 | TIME   |         0900 |         0801 |
+-----------+-----------+--------+--------------+--------------+