sdiff -bBWs file1 file2
-b Ignore changes in the amount of white space
-W Ignore all white space
-B Ignore changes whose lines are all blank
-s Do not output common lines
sdiff -bBWs file1 file2
-b Ignore changes in the amount of white space
-W Ignore all white space
-B Ignore changes whose lines are all blank
-s Do not output common lines