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[xml]$xml_with = Get-Content Z:\keys.with.xml
[xml]$xml_without = Get-Content Z:\keys.without.xml

$phrases_with = $xml_with.SelectNodes("/sitecore/phrase")
$phrases_without = $xml_without.SelectNodes("/sitecore/phrase")

foreach ($phrase_with in $phrases_with) {
    foreach ($phrase_without in $phrases_without) {
        if ($phrase_with.GetAttribute("key") -eq $phrase_without.GetAttribute("key")) {
            $phrase_with.ParentNode.RemoveChild($phrase_with)
            break
        }
    }
}

$xml_with.Save("Z:\keys.diff.xml")