select t1.[ID товара]
from [таблица с описанием товаров] t1
where exists (
select 1 
from [таблица с выбором клиента] t2
where t1.[ID свойства] = t2.[ID свойства] 
  /*and t1.[Value] = t2.[Value] */
)

SELECT CT.*
FROM (SELECT DISTINCT ТоварID FROM Товар) CT
WHERE NOT EXISTS
(
 SELECT *
 FROM Свойство C
 LEFT JOIN Товар T ON T.ТоварID=CT.ТоварID AND C.СвойствоID=T.СвойствоID
 WHERE T.ТоварID IS NULL
);

SELECT CT.*
FROM (SELECT DISTINCT ТоварID FROM Товар) CT
WHERE NOT EXISTS
(
 SELECT *
 FROM Свойство C
 WHERE NOT EXISTS
 (
  SELECT *
  FROM Товар T
  WHERE T.ТоварID=CT.ТоварID AND T.СвойствоID=C.СвойствоID
  )
);

SELECT t.*
FROM Товар AS t
WHERE NOT EXISTS
(
 SELECT s.СвойствоID, s.Value FROM Свойство AS s
 EXCEPT
 SELECT t0.СвойствоID, t0.Value FROM Товар AS t0 WHERE t0.ТоварID = t.ТоварID
);

;with товар (IDT,ID,[value]) as  (
  select 1,1,1
  union all
  select 1,2,1
  union all
  select 2,2,1
  union all
  select 3,2,1

), Выбор (ID, [value]) as (
  select 2,1
)

SELECT t.*
FROM Товар AS t
WHERE NOT EXISTS
(


 SELECT t0.ID, t0.Value FROM Товар AS t0 WHERE t0.IDT = t.IDT
  EXCEPT
  SELECT s.ID, s.Value FROM Выбор AS s
)

DECLARE @proTbl  TABLE (proID int primary key, proValue varchar(255))

INSERT INTO @proTbl VALUES (1595, 'матовая')
INSERT INTO @proTbl VALUES (1591, '15+')

SELECT t.*
FROM Tovars_Prop AS t WITH(noLock)
WHERE NOT EXISTS
(
 SELECT t0.proID, t0.toprName FROM Tovars_Prop AS t0 WHERE t0.toUID = t.toUID
 EXCEPT
 SELECT s.proID, s.proValue FROM @proTbl AS s
)

;with товар (IDT,ID,[value]) as  (
  select 1,1,N'1'
  union all
  select 1,1591, N'15+'
  union all
  select 2,1591, N'15+'
  union all
  select 3,1595, N'матовая'

), Выбор (ID, [value]) as (
  select 1595, N'матовая'
  union all
  select 1591, N'15+'
)

SELECT t.*
FROM Товар AS t
WHERE NOT EXISTS
(


 SELECT t0.ID, t0.Value FROM Товар AS t0 WHERE t0.IDT = t.IDT
  EXCEPT
  SELECT s.ID, s.Value FROM Выбор AS s
)

;with товар (IDT,ID,[value]) as  ( ...