Что лучше использовать:
INSERT #tableN (ID,NAME,Value)
SELECT 1, 'a', SUM(a) FROM tab UNION ALL
SELECT 2, 'b', SUM(b) FROM tab UNION ALL
SELECT 3, 'c', SUM(c) FROM tab UNION ALL
SELECT 4, 'd', SUM(d) FROM tab UNION ALL
SELECT 5, 'e', SUM(e) FROM tab UNION ALL
...
SELECT 3000, 'a3000', SUM(a3001) FROM tab UNION ALL
SELECT 3001, 'a3001', SUM(a3001) FROM tab
или
INSERT #tableN (ID,NAME,Value)
SELECT 1 , 'a', SUM(a)
FROM tab
INSERT #tableN (ID,NAME,Value)
SELECT 2, 'b', SUM(b)
FROM tab
INSERT #tableN (ID,NAME,Value)
SELECT 3, 'c', SUM(c)
FROM tab
INSERT #tableN (ID,NAME,Value)
SELECT 4, 'd', SUM(d)
FROM tab
...
INSERT #tableN (ID,NAME,Value)
SELECT 3001, 'a30001', SUM(a3001)
FROM tab