セット演算子を使った select into と insert into select

gistfile1.sql

if object_id('tempdb..#Test') is not null
  drop table #Test;

select *
into #Test
from (values(1), (2)) as Test(Value)
union all
select *
from (values(3), (4)) as Test(Value);

select *
from #Test;
/*
Value
-----------
1
2
3
4
*/

insert into #Test
select *
from (values(5), (6)) as Test(Value)
except
select *
from (values(6), (7)) as Test(Value);

select *
from #Test;
/*
Value
-----------
1
2
3
4
5
*/