How to implement country-specific report in Manager

Here is simple code which will give you list of inventory kits not used by any transaction.

{% assign inventoryKitsInUse = transactions | map: "InventoryKit" | uniq | compact | map: "Key" %}
{% for e in inventoryKits %}
{% if inventoryKitsInUse contains e.Key %}{% continue %}{% endif %}
{{ e.Name }}<br />
{% endfor %}

The first line will get list of inventory kits used by transactions. Then we loop through all inventory kits and skip those which are used by transactions.

There is no point to add SQL if you can already do everything using Liquid. Liquid can handle data querying and presentation while SQL can only handle data querying. You still need scripting language for presentation so SQL cannot really replace Liquid but Liquid can replace SQL.

For that reason SQL is redundant.