прочитав ваши комментарии и предложения, а также прочитав намного больше на другом сайте, я пришел к следующему:
MERGE DelTrans2 as trgt
USING testTable1 src
ON trgt.SOURCE = Src.SOURCE
AND trgt.DESTINATION = Src.DESTINATION
AND trgt.REFERENCE# = Src.REFERENCE#
AND trgt.ITEMCODE = Src.ITEMCODE
AND trgt.ID = Src.ID
WHEN NOT MATCHED BY TARGET
AND Src.ID = 1001 THEN
INSERT(DATE, SOURCE, DESTINATION, REFERENCE#, ITEMCODE, DESCRIPTION, UM, PRICE, QTY, AMOUNT, MFGDATE, EXPDATE, LOT#, TRANS, CONSIGNOR, DRDATE, ID)
VALUES(DATE, SOURCE, DESTINATION, REFERENCE#, ITEMCODE, DESCRIPTION, UM, PRICE, QTY, AMOUNT, MFGDATE, EXPDATE, LOT#, TRANS, CONSIGNOR, DRDATE, ID)
WHEN MATCHED AND
(
ISNULL(trgt.DATE, '') <> ISNULL(Src.DATE, '')
OR
ISNULL(trgt.SOURCE, '') <> ISNULL(Src.SOURCE, '')
OR
ISNULL(trgt.DESTINATION, '') <> ISNULL(Src.DESTINATION, '')
OR
ISNULL(trgt.REFERENCE#, '') <> ISNULL(Src.REFERENCE#, '')
OR
ISNULL(trgt.ITEMCODE, '') <> ISNULL(Src.ITEMCODE, '')
OR
ISNULL(trgt.DESCRIPTION, '') <> ISNULL(Src.DESCRIPTION, '')
OR
ISNULL(trgt.UM, '') <> ISNULL(Src.UM, '')
OR
ISNULL(trgt.PRICE, '') <> ISNULL(Src.PRICE, '')
OR
ISNULL(trgt.QTY, '') <> ISNULL(Src.QTY, '')
OR
ISNULL(trgt.AMOUNT, '') <> ISNULL(Src.AMOUNT, '')
OR
ISNULL(trgt.MFGDATE, '') <> ISNULL(Src.MFGDATE, '')
OR
ISNULL(trgt.EXPDATE, '') <> ISNULL(Src.EXPDATE, '')
OR
ISNULL(trgt.LOT#, '') <> ISNULL(Src.LOT#, '')
OR
ISNULL(trgt.TRANS, '') <> ISNULL(Src.TRANS, '')
OR
ISNULL(trgt.CONSIGNOR, '') <> ISNULL(Src.CONSIGNOR, '')
OR
ISNULL(trgt.DRDATE, '') <> ISNULL(Src.DRDATE, '')
OR
ISNULL(trgt.ID, '') <> ISNULL(Src.ID, '')
)
AND Src.ID = 1001
THEN
UPDATE SET DATE = Src.DATE, SOURCE = Src.SOURCE, DESTINATION = Src.DESTINATION, REFERENCE# = Src.REFERENCE#, ITEMCODE = Src.ITEMCODE, DESCRIPTION = Src.DESCRIPTION, UM = Src.UM, PRICE = Src.PRICE, QTY = Src.QTY, AMOUNT = Src.AMOUNT, MFGDATE = Src.MFGDATE, EXPDATE = Src.EXPDATE, LOT# = Src.LOT#, TRANS = Src.TRANS, CONSIGNOR = Src.CONSIGNOR, DRDATE = Src.DRDATE, ID = Src.ID
WHEN NOT MATCHED BY SOURCE
AND trgt.ID = 1001 THEN
DELETE;
Я знаю, что это не самый эффективный способ, но он отлично работает счто я хочу.
Спасибо за вашу помощь.