CREATE TABLE [dbo].[table](
	[id_key] [int] NOT NULL,
	[date] [datetime] NOT NULL,
	[id_value] [int] NOT NULL,
 CONSTRAINT [PK_daily_guarantee] PRIMARY KEY CLUSTERED 
(
	[id_key] ASC,
	[date] ASC,
	[id_value] ASC
)WITH (PAD_INDEX = OFF, STATISTICS_NORECOMPUTE = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS = ON, ALLOW_PAGE_LOCKS = ON) ON [PRIMARY]
) ON [PRIMARY]
GO

CREATE TYPE [dbo].[table_type] AS TABLE(
	[id_key] [int] NOT NULL,
	[date] [datetime] NOT NULL,
	[id_value] [int] NOT NULL
)

declare @table [dbo].[table_type]

insert into @table
values
	(...)

MERGE INTO [table] WITH (UPDLOCK) AS dst
    USING(SELECT [id_key]
            ,[date]
            ,[id_value] FROM @table) AS src
    ON dst.id_key = src.[id_key] 
        AND dst.[date] = src.[date] 
        AND dst.[id_value] = src.[id_value] -- надо ли добавлять это условие?
    WHEN NOT MATCHED BY SOURCE THEN -- как здесь удалить строки, которые не входят во входной набор данных @table
        DELETE
    WHEN NOT MATCHED BY TARGET THEN
        INSERT 
            ([id_key]
            ,[date]
            ,[id_value])
        VALUES
            (src.[id_key]
            ,src.[date]
            ,src.[id_value]);