Switch or Filter Measures based on multiple selected values

Hi,

As I understand Set 2 is the superset, hence I have created a separate dimension table for Practice from Set2 in Power Query. 

let
Source = Set2,
#"Removed Other Columns" = Table.SelectColumns(Source,{"Practice"}),
#"Removed Duplicates" = Table.Distinct(#"Removed Other Columns")
in
#"Removed Duplicates"

Then I joined that with both the Set1 & Set2 tables.

After that I created the below measure:

Goal + Target =

VAR _goal = SUM(Set1[Goal])

VAR _target =

CALCULATE(

    SUM(Set2[Target]),

    FILTER(

        Set_Dim,

        NOT(Set_Dim[Practice]) IN SUMMARIZECOLUMNS(Set1[Practice])))

RETURN

_goal + _target

This is first with sum all the selected practice in _goal variable and then all the selected practice in _target variable which does not exists in Goal.

Below is the result (when all selected):

When partial selected:

 

Hope this helps.

If this help to resolve your problem, then please mark it as solution, Thanks!