\(9\left(a-b\right)^2-4\left(x-y\right)^2\\ =\left[3\left(a-b\right)-2\left(x-y\right)\right]\left[3\left(a-b\right)+2\left(x-y\right)\right]\\ =\left(3x-3b-2x+2y\right)\left(3a-3b+2x-2y\right)\)
9(a - b)² - 4(x - y)²
= 3²(a - b)² - 2²(x - y)²
= (3a - 3b)² - (2x - 2y)²
= (3a - 3b - 2x + 2y)(3a - 3b + 2x - 2y)