Which tool enables using SQL query result sets as temporary tables for further analysis and set operations?
It seems to me that you might want one of two things to do what you require.

1) could be global temporary tables (GTTs), see here or here. Check out the Oracle docco here for drier technical detail.

2) might be CTEs - Common Table Expressions (or subquery factoring as Oracle calls it) - also known as the "WITH CLAUSE". Howtos are here and here - (again, rather dry) Oracle docco is here. 

One answer to your question is that every tool which supports Oracle supports "using SQL query result sets as temporary tables for further analysis and set operations" - this capacity is native to Oracle and available to all. 

As for doing this with a GUI and dragging and dropping lines between either GTTs or CTEs - I'm not sure such a tool exists - but you could experiment with creating your GTT/CTE as a real concrete table and then do the Drag'n'Drop bit and when you're finally getting the result you want, you could just use the GUI tool generated SQL. Better though to learn SQL and be able to do this without a GUI.