Additional SQL Server features and topics not covered by specific categories
This query seems to work:
select
coalesce(a.Employee, b.Employee) as Employee,
a.Bid,
u.ELastName,
u.Efname,
b.BT,
b.perc
from #b b
right join (
select ELastName, Efname
from #a
union
select ELastName, Efname
from #b
) u on u.ELastName = b.ELastName and u.Efname = b.Efname
left join #a a on a.ELastName = u.ELastName and a.Efname = u.Efname
order by Bid