Nothing is mentioned in the doc.
And it is suprisingly easy.
Just test version of the key/val. For nonexisting key it evaluates as equals to zero.
If you want to do a transaction testing existence of one key and non existence of the other you can use following transaction:
#!/bin/sh
etcdctl del --prefix test-
etcdctl put test-xxx "ahoj"
etcdctl del test-yyy "lidi"
etcdctl txn -i <<__eof test-xxx="" ver=""> "0"
ver("test-yyy") = "0"
put test-success yeah
put test-failure nay
__EOF
etcdctl get --prefix test-