(Analysis by Danny Mittal)

A starting point for this problem is to notice that if $s$ and $t$ are equal when restricted to some subset $X$ of letters, then they must also be equal when restricted to any subset $Y$ of $X$. In particular, this means that if $s$ and $t$ are equal when restricted to some subset $X$ of letters, they are also equal when restricted to any two letters in $X$.

Now consider the case where $s$ and $t$ are not equal when restricted to $X$. Again let $s'$ and $t'$ be $s$ and $t$ restricted to $X$. One possibility is that $s'$ and $t'$ are of different lengths, which means that $s$ and $t$ have differing amounts of the letters in $X$.

The other possibility is that $s'$ and $t'$ have different letters at some position. In this case, consider the first position at which $s'$ and $t'$ differ, and let $x$ and $y$ be the two letters that $s'$ and $t'$ have at this position. Since $s'$ and $t'$ are completely the same up to this position, if we remove all letters other than $x$ and $y$ from $s'$ and $t'$ to create new strings $s''$ and $t''$, the portion before this position will become the same (smaller) portion at the beginning of $s''$ and $t''$, and so the $x$ and $y$ at the same position in $s'$ and $t'$ will still be in the same position in $s''$ and $t''$. This means that $s''$ and $t''$ are not the same, and so, since $s''$ and $t''$ are actually just $s$ and $t$ restricted to the two letters $x$ and $y$, we can conclude that $s$ and $t$ are not the same when restricted to $x$ and $y$.

We have therefore shown that if $s$ and $t$ are not equal when restricted to $X$, then either they do not have the same amount of letters in $X$, or they are not the same when restricted to some pair of letters in $X$. However, we already know that if $s$ and $t$ are equal when restricted to $X$, then they must be the same when restricted to any pair of letters in $X$, and in this case they clearly must also have the same amount of letters in $X$.

This means that $s$ and $t$ being equal when restricted to $X$ is actually equivalent to having the same amount of letters in $X$ and being equal when restricted to any pair of letters in $X$.

We can use this fact to write our algorithm. We need to be able to quickly compute, for a given subset of letters $X$, whether $s$ and $t$ have the same amount of letters in $X$, and whether $s$ and $t$ are the same when restricted to any pair of letters in $X$.

We can make checking the first condition easy by precomputing the frequencies of each letter in each of $s$ and $t$. This takes linear time. Then, for a given $X$, we simply add up the frequencies of all letters in $X$ for each of $s$ and $t$ and check if the sums are equal.

We can make checking the second condition easy by just precomputing the answer for each pair of letters. For each pair, we can find the answer in linear time by simply reducing $s$ and $t$ to the strings $s'$ and $t'$ that only have the letters in the pair, then checking whether $s'$ and $t'$ are equal. Then, for a given $X$, we simply loop through all pairs of letters in $X$ and check our precomputed answers.

The overall runtime becomes $\mathcal O(\text{number of pairs} \cdot (|s| + |t| + Q))$ due to the linear time precomputation for each pair and then checking each pair in constant time for each query. Since there are only $18$ letters we need to consider, there are only $\frac {18 \cdot 17} 2 = 153$ pairs, which is small enough for this algorithm to be reasonably efficient.

Java code:

import java.io.BufferedReader;
import java.io.IOException;

public class SubsetEquality {

public static void main(String[] args) throws IOException {
int[] freqsS = new int[26];
int[] freqsT = new int[26];
for (char x = 'a'; x <= 'z'; x++) {
for (char letter : s) {
if (letter == x) {
freqsS[x - 'a']++;
}
}
for (char letter : t) {
if (letter == x) {
freqsT[x - 'a']++;
}
}
}
boolean[][] compatible = new boolean[26][26];
for (char y = 'a'; y <= 'z'; y++) {
for (char x = 'a'; x < y; x++) {
StringBuilder sRestricted = new StringBuilder();
StringBuilder tRestricted = new StringBuilder();
for (char letter : s) {
if (letter == x || letter == y) {
sRestricted.append(letter);
}
}
for (char letter : t) {
if (letter == x || letter == y) {
tRestricted.append(letter);
}
}
compatible[x - 'a'][y - 'a'] = sRestricted.toString().equals(tRestricted.toString());
}
}
StringBuilder out = new StringBuilder();
for (int q = Integer.parseInt(in.readLine()); q > 0; q--) {
int sSum = 0;
int tSum = 0;
for (char x : subset) {
sSum += freqsS[x - 'a'];
tSum += freqsT[x - 'a'];
}
if (sSum != tSum) {
}
for (int j = 0; j < subset.length; j++) {
for (int k = j + 1; k < subset.length; k++) {
if (!compatible[subset[j] - 'a'][subset[k] - 'a']) {
}
}
}
}
System.out.println(out);
}
}