两个表的数据量一样的吗？
合并后创建新表吗？
需要借助辅助列
select identity(int,1,1) as guid ,val into #1 from table1
select identity(int,1,1) as guid ,val into #2 from table2
select a.val as val1,b.val as val2 into table3
from #1 a inner join #2 b on a.guid = b.guid
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