Use a CROSS JOIN and a LEFT OUTER JOIN ( this is from my MS SQL experience, but the concept should hold ).
It works like this. The sub-query gets all possible combinations of user and widget.
The LEFT OUTER JOIN brings your User_Widgets associations into play.
The IS NULL part of the WHERE CLAUSE will exclude widgets that the user does have, giving you only the ones that don't.
SELECT allpossible.User_ID, allpossible.Widget_ID FROM
(
SELECT User_ID, Widget_ID FROM
Users
CROSS JOIN
Widgets
) allpossible
LEFT OUTER JOIN
User_Widgets uw
ON
allpossible.User_ID = uw.User_ID
AND allpossible.Widget_ID = uw.Widget_ID
WHERE
uw.UserID IS NULL