Here's my solution:
<!DOCTYPE html>
<html>
<head>
<title>Towns To Exclude</title>
</head>
<body>
<?php
if (isset($_GET['towns']) && isset($_GET['townsToExclude'])) {
$towns = array_map('trim', explode("\n", $_GET['towns']));
$townsToExclude = array_map('trim', explode("\n", $_GET['townsToExclude']));
$resultTowns = arrayDifference($towns, $townsToExclude);
printAsList($resultTowns);
}
function arrayDifference(array $arr, array $arrToExclude) : array
{
$result = [];
foreach ($arr as $item)
if (!in_array($item, $arrToExclude))
$result[] = $item;
return $result;
}
function printAsList(array $arr)
{
echo "<ul>\n";
foreach ($arr as $item)
echo "<li>$item</li>";
echo "</ul>\n";
}
?>
<form>
<div style="display: inline-block">
Towns:
<div><textarea rows="10" name="towns"></textarea></div>
</div>
<div style="display: inline-block">
Towns to exclude:
<div><textarea rows="10" name="townsToExclude"></textarea></div>
</div>
<div><input type="submit" value="EXCLUDE"></div>
</form>
</body>
</html>