Use the following query:
Add a blank query:
= Table.NestedJoin(Table1,{"Id"},Table2,{"Id"},"Table2",JoinKind.FullOuter)
Add a transformation step:
= Table.ExpandTableColumn(Source, "Table2", {"Id", "Value"}, {"Table2.Id", "Value"})
Add step:
= Table.AddColumn(#"Expanded Table2", "NewId", each (if [Id] = null then [Table2.Id] else [Id]))
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