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Compare multiple rows from the same table in SQL Server 2005

CREATE TABLE #im  ( SId int,  Reporting_Year_Id int );
GO        
INSERT #im (SId, Reporting_Year_Id) VALUES (1,2011)
INSERT #im (SId, Reporting_Year_Id) VALUES (2,2011)
INSERT #im (SId, Reporting_Year_Id) VALUES (3,2011)
GO

CREATE TABLE #im1 ( SID int,  PID int, Release int, Legal int, Seq int);
GO
INSERT #im1 (SID, PID, Release, Legal, Seq) VALUES (1,10005,1,18,1) --Trans_Type should be 'A'
INSERT #im1 (SID, PID, Release, Legal, Seq) VALUES (1,10005,1,10,1) --Trans_Type should be 'C'
INSERT #im1 (SID, PID, Release, Legal, Seq) VALUES (2,10005,1,18,1) --Trans_Type should be ' '
INSERT #im1 (SID, PID, Release, Legal, Seq) VALUES (3,10006,1,20,1) --Trans_Type should be 'A'

GO

declare @iCurrentFileId int
set @iCurrentFileId = 2; 

WITH current_file as
(
      select * from #im1 where SID = @iCurrentFileId
)    
, previous_file as
(
      select * from #im1 where SID = @iCurrentFileId -1 
)
select c.SID, c.PID,c.Legal,c.Release,c.Seq,p.SID,
    case when p.SID IS  null then 'A' 
         else 'C' end as 'transaction_type'
from current_file c left outer join previous_file p on p.PID = c.PID and c.Seq = p.Seq

I need to set the transaction_Type to:

'A' if all records except SID doesn't exist in the previous SID

'C' if all records except SID are different from the previous SID

' ' if all records are the same except SID

How to do that? Any help would be much appreciated. Thanks.

One approach is to perform an update on the temp table based on your business rules, then return the results. For example, this would satisfy transaction type A:

declare @im table(previousID int, previousSID int, recentID int, recentSID int, transaction_type varchar(50))

insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (1,2,7,9,'')
insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (2,2,8,2,'')
insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (3,3,9,3,'')
insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (4,3,10,3,'')
insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (5,4,11,4,'')
insert into @im(previousID, previousSID, recentID, recentSID, transaction_type) values (6,4,12,4,'')


/* 'A' if all records in the most recent SID doesn't exist in the previous SID */
update im
set transaction_type = 'A - 9 is not one of the previous SIDs'
from @im im
where im.recentSID not in (
    select distinct previousSID from @im
)

/* add additional updates based on your business rules... */

/* finally return the results */

select * from @im

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