How can I create an email program that applies to leads that their country of birth is different from their country of residence? Needs to apply on all countries
This is not straightforward because you cannot use tokens in filters.
You will have to process your database outside and reimport the "country of residence <> country of birth" as a field in Marketo.
You could also use a webhook platform such as this one: Excel Formulas for Marketo – Marketo LaunchPoint to process the DB before sending.