CREATE TABLE #tbParamParentChild(
	[ParentParamID] [int] NOT NULL,
	[ChildParamID] [int] NOT NULL,
 )

 insert into #tbParamParentChild
 Values
 (1, 1),
 (1, 2),
 (1, 3),
 (1, 4),
 (2, 5),
 (2, 6),
 (2, 7),
 (3, 8),
 (3, 9),
 (4, 10),
 (5, 11),
 (5, 12),
 (8, 13),
 (6, 14)

 CREATE TABLE #tbParamClientReport(
	-- Не нужно для существа задачи
	/* [ParamClientID] [int] NOT NULL, 
	 [CreateDate] [datetime] NOT NULL,
	*/
	[ParamID] [int] NOT NULL
)

insert into #tbParamClientReport
 Values
 (2),
 (3),
 (5),
 (10),
 (11),
 (12),
 (14),
 (8),
 (9)
 
 ; With parent_child as
 (Select a.[ParentParamID], a.[ChildParamID] from #tbParamParentChild a 
 Union all
 Select a.[ParentParamID], b.[ChildParamID]
 from parent_child a inner join #tbParamParentChild b on b.ParentParamID = a.ChildParamID
 Where a.[ParentParamID] <> a.[ChildParamID]
 )
 Select Distinct a.ParentParamID 
	from parent_child a
		Where (Select Count(*) from parent_child b Where a.ParentParamID = b.ParentParamID)
			= (Select Count(*) from parent_child bb inner join #tbParamClientReport c on bb.ChildParamID = c.ParamID Where a.ParentParamID = bb.ParentParamID)