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@echo off

set d1=C:\Test\1
set d2=C:\Test\2

echo -----
echo :1 2: 
echo -----

for /f "delims=" %%i in ('dir /b/a-d "%d1%\*" "%d2%\*"^|sort') do (
  call set "$i=%%$i:%%i=%%"
  if defined $i (
    if not exist "%d1%\%%i" (echo :. +: %%i) else (
    if not exist "%d2%\%%i" (echo :+ .: %%i) else (
    fc "%d1%\%%i" "%d2%\%%i" >nul&& echo := =: %%i|| echo :^< ^>: %%i)))
  set "$i=%%i"
)