I did not know you can export the layer state into excel. The two drawings have the same Named Layers but the colors - on - off are different.
Import Data...from TXT
the formatting is messy but it will import.
Upon thinking about it the Cad Standards checker is probably the better option
as it would allow comparing a >>> b
and b >>>>a
just to catch difference (changes) in either direction
Just go to layer palette and
Ctrl+A(select all)
Ctrl+C(copy)
Then open excel
Ctrl+V(paste)
Then delete all rows except name and whatever else you want.
Select all and format as table and then you filtering added easy and you can make two tables align by value to compare