Really crappy way of doing it... not sure if it works but give it a shot.
sql code:
SELECT * FROM upgrades A
INNER JOIN upgrades_backup B ON B.steamid = A.steamid
WHERE (
A.playerupgrade1 > CAST ( B.playerupgrade1 + 10 AS INT )
OR A.playerupgrade2 > CAST ( B.playerupgrade2 + 10 AS INT )
OR A.playerupgrade3 > CAST ( B.playerupgrade3 + 10 AS INT )
OR A.playerupgrade4 > CAST ( B.playerupgrade4 + 10 AS INT )
)