Try:
=IF(OR(AND(OR(A1="A",A1="T"),OR(B1="A",B1="T")),AND(A1="O",C1="List",B1="Admin"),AND(A1="O",C1="List",B1="Admin",OR(D1<>"Q",D1<>"Z",D1<>"Y",D1<>"L")),AND(A1="G",B1="Admin"),AND(OR(A1="P",A1="Q"),OR(B1="P",B1="Q"))),"SAME","DIFFERENT")