Try something like this:
;
with Q1 as
(
select *, row_number() over (partition by [Date] order by Qty) as n
from T1
),
Q2 as
(
select *, row_number() over (partition by [Date] order by Qty) as n
from T2
)
select coalesce(Q1.[Date], Q2.[Date]) as [Date], coalesce(Q1.Qty, 0) as T1Qty, coalesce(Q2.Qty, 0) as T2Qty, coalesce(Q1.Qty, 0) - coalesce(Q2.Qty, 0) as [Diff(T1Qty-T2Qty)]
from Q1
full outer join Q2 on Q1.[Date] = Q2.[Date] and Q1.n = Q2.n
order by [Date], coalesce(Q1.Qty, Q2.Qty)