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Full outer joins, coalescing, indexes and views

I have two tables, let's call them TableA and TableB. TableA TableB ------ ------ ID ID Date Date Foo Bar Both tables ...
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Coalesce per row - get all Detail IDs grouped per HeaderRow e.g. Invoice1 | 1,2,3 Invoice 2 | 4,5,6

I have the following demo data (taken from Adventureworks) SalesOrderNumber SalesOrderDetailID SO43659 12 SO43659 11 SO43659 8 SO43659 9 SO43660 ...