In this scenario, create a query that returns the results from your SQL Server Query and run that query once. Ensure the result set has the test object in the results objects. Next, create a second query against your Oracle Query and include the test object in the query filters, not in list, and select "Result from Another Query" or something similar if memory serves. Then select the first query. It'll use the unique list of values from that and the not in list will act like your Minus.
Note: some databases have a limit on the length of the number of values in that In List. If set too small on the database, you may get an error here.