Explanation
Given, for set P:
$sin\theta - cos\theta = \sqrt{2}cos\theta$
$sin\theta = (\sqrt{2} + 1)cos\theta$
$cos\theta = (\sqrt{2} - 1)sin\theta$ ... (1)
Given, for set Q:
$sin\theta + cos\theta = \sqrt{2}sin\theta$
$cos\theta = (\sqrt{2} - 1)sin\theta$ ... (2)
From (1) and (2), P = Q