Lambda function with TEXTJOIN

How about

Formula:

=BYROW(MAP( Table146,Table257,MOD(SEQUENCE(4,3,0,1),3)+1, LAMBDA(x,y,z,

 LET( ans,  z * --(x <> y ), IF( ans = 0, "", ans ) ))),LAMBDA(br,TEXTJOIN(",",,br)))

Or slightly shorter

Formula:

=BYROW(IF(Table146<>Table257,SEQUENCE(,COLUMNS(Table146)),""),LAMBDA(br,TEXTJOIN(",",,br)))