Display values from different datasets based on conditions

Thanks for reading my question!

I have two different datasets, each in a different sheet, as below:

1st table: Sales data from survey (less correct):

2nd table: Sales data from accounting (correct data):

Now, I have to make a summary report of these two. The rules are:

1. Each client from both lists must be included (I have accomplished this already; Column "Client");
2. I must include Yearly Sales; if the data from 2nd table is different from the 1st, the data in 2nd table is included;
3. I'm trying to accomplish this in a spilled range ("Client" is a spilled range);
4. There are unique client names in each table (they are all included in my summary report);
5. I'm trying to accomplish this without VBA code.

The summary report must look like this:

Note: I've tried using XLOOKUP and SUMIFS combined with IF statement but I think I'm missing something important because my conditions are not working.