from typing import Counter


def reduce_restrictions(
    base_restrictions: list, new_restrictions: list
) -> list:
    """
    Compares lists of restrictions returns the set difference,
    accounting for repeatitions.
    """
    if base_restrictions and not base_restrictions == new_restrictions:
        return list(
            (Counter(new_restrictions) - Counter(base_restrictions)).elements()
        )
    elif base_restrictions == new_restrictions:
        return []
    else:
        return new_restrictions