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I assume this is customer IDs from the customer table where the customer ID is not null in sales table?
In your load script, join with a flag, then your set analysis will be straight forward:
left join (customer)
load
[customer ID]
,1 as flag_customer_hasSales
resident Sales;
your set anaylsis will be
count({<flag_customer_hasSales = {1} >} Measure)