Thanks Sturmkind but I was looking for an Is and Is Not analysis which has various Dimensions like WHAT, WHERE, WHEN and SIZE and against each of these are IS questions and IS NOT question.
For example - the WHAT will have the following IS questions -
What specific item/object/unit(s) has the defect?
What specifically is the defect?
and the IS NOT will have the corresponding questions -
What similar item could logically have the defect, but does not?
What other defect(s) could logically exist, but do not?
Once you have both answers, there is another column to write the Distinctions and Changes.
I have attached a template.