select T.concept_code, count(*)
from (
SELECT DISTINCT swap.y as concept_id, t.* EXCEPT(concept_id)
FROM `work.observation__observation_concept_id_concept` t
INNER JOIN `work.concept_id_swap` swap
on swap.x = concat('observation_concept_id__', t.concept_code)
) T
group by T.concept_code
having count(*) > 1
example query for check: