MERGE INTO targetTable

USING sourceTable 
ON (targetTable.PKID = sourceTable.PKID)

WHEN MATCHED AND (targetTable.PKID > 100) THEN
    DELETE

WHEN MATCHED AND (targetTable.PKID <= 100) THEN 
    UPDATE SET 
        targetTable.ColumnA = sourceTable.ColumnA, 
        targetTable.ColumnB = sourceTable.ColumnB

WHEN NOT MATCHED THEN
    INSERT (ColumnA, ColumnB) VALUES (sourceTable.ColumnA, sourceTable.ColumnB);

WHEN NOT MATCHED BY SOURCE THEN
    DELETE
; --< Required

WITH SourceTableCTE AS
(
    SELECT * FROM SourceTable
)
MERGE  
 TargetTable AS target
USING SourceTableCTE AS source  
ON (target.PKID = source.PKID)
WHEN MATCHED THEN     
    UPDATE SET target.ColumnA = source.ColumnA
WHEN NOT MATCHED THEN
    INSERT (ColumnA) VALUES (Source.ColumnA);

MERGE INTO TargetTable  AS Target  
USING (VALUES (1,'Value1'), (2, 'Value2'), (3,'Value3'))  
       AS Source (PKID, ColumnA)  
ON Target.PKID = Source.PKID 
WHEN MATCHED THEN 
    UPDATE SET target.ColumnA= source.ColumnA
WHEN NOT MATCHED THEN
    INSERT (PKID, ColumnA) VALUES (Source.PKID, Source.ColumnA);

IF OBJECT_id(N'dbo.Product',N'U') IS NOT NULL 
DROP TABLE dbo.Product
GO

CREATE TABLE dbo.Product (
ProductID INT PRIMARY KEY,
ProductName NVARCHAR(64),
PRICE MONEY
)

IF OBJECT_id(N'dbo.ProductNew',N'U') IS NOT NULL 
DROP TABLE dbo.ProductNew
GO

CREATE TABLE dbo.ProductNew (
ProductID INT PRIMARY KEY,
ProductName NVARCHAR(64),
PRICE MONEY
)

INSERT INTO dbo.Product VALUES(1,'IPod',300)
,(2,'IPhone',400)
,(3,'ChromeCast',100)
,(4,'raspberry pi',50)

INSERT INTO dbo.ProductNew VALUES(1,'Asus Notebook',300)
,(2,'Hp Notebook',400)
,(3,'Dell Notebook',100)
,(4,'raspberry pi',50)

MERGE dbo.Product AS SourceTbl 
USING dbo.ProductNew AS TargetTbl ON (SourceTbl.ProductID = TargetTbl.ProductID)
WHEN MATCHED 
            AND SourceTbl.ProductName <> TargetTbl.ProductName
            OR SourceTbl.Price <> TargetTbl.Price
    THEN UPDATE SET SourceTbl.ProductName = TargetTbl.ProductName,
                SourceTbl.Price = TargetTbl.Price
WHEN NOT MATCHED 
    THEN INSERT (ProductID, ProductName, Price)
         VALUES (TargetTbl.ProductID, TargetTbl.ProductName, TargetTbl.Price)
WHEN NOT MATCHED BY SOURCE 
    THEN DELETE
OUTPUT $action, INSERTED.*, DELETED.*;

MERGE TargetTable targ
USING SourceTable AS src
    ON src.id = targ.id
WHEN MATCHED
    AND EXISTS (
        SELECT src.field
        EXCEPT
        SELECT targ.field
        )
    THEN
        UPDATE
        SET field = src.field
WHEN NOT MATCHED BY TARGET
    THEN
        INSERT (
            id
            ,field
            )
        VALUES (
            src.id
            ,src.field
            )
WHEN NOT MATCHED BY SOURCE
    THEN
        DELETE;