merge target_table AS t1
using source_table AS t2 on (t1.[VER_ID] = t2.ver_id and t1.year_id = t2.year_id  and t1.mag_id = t2.mag_id and t1.val1_id = t2.val1_id and t1.val2_id = t2.val2_id)
WHEN MATCHED then update set t1.summ_q1 = t2.summ_q1 
WHEN NOT MATCHED by source and (t1.[VER_ID] = t2.ver_id or t1.year_id = t2.year_id) then delete
WHEN NOT MATCHED by target and (t1.[VER_ID] <> t2.ver_id or t1.year_id <> t2.year_id) then insert (...)

merge target_table AS t1
using source_table AS t2 on (t1.[VER_ID] = t2.ver_id and t1.year_id = t2.year_id )
WHEN MATCHED and (t1.mag_id = t2.mag_id and t1.val1_id = t2.val1_id and t1.val2_id = t2.val2_id)then update set t1.summ_q1 = t2.summ_q1
WHEN MATCHED  and (t1.mag_id <> t2.mag_id or t1.val1_id <> t2.val1_id or t1.val2_id <> t2.val2_id) then delete
WHEN NOT MATCHED by target  then insert (...)

with t as (select *, n = ROW_NUMBER()over(partition by year_id, ver_id order by 1/0) from source_table),
x as (select *, n = ROW_NUMBER()over(partition by year_id, hype_version_id order by 1/0) from target_table )
merge t as t1
using x AS t2 on (t1.[VER_ID] = t2.ver_id and t1.year_id = t2.year_id and t1.n = t2.n)
WHEN MATCHED and (t1.mag_id = t2.mag_id and t1.val1_id = t2.val1_id and t1.val2_id = t2.val2_id)then update set t1.summ_q1 = t2.summ_q1
WHEN MATCHED  and (t1.mag_id <> t2.mag_id or t1.val1_id <> t2.val1_id or t1.val2_id <> t2.val2_id) then delete
WHEN NOT MATCHED by target then insert ()

with t as ( select *, n = row_number() over(partion by ver_id, year_id order by 1/0 ) from target_table )
    , x as (  select *, n = row_number() over(partion by ver_id, year_id order by 1/0 ) from source_table )
merge t using x on t.ver_id = x.ver_id and t.year_id = x.year_id and t.n = x.n
WHEN MATCHED then update set t.mag_id = x.mag_id, t.val1_id = x.val1_id, t.val2_id = x.val2_id, t.summ_q1 = x.summ_q1
WHEN not MATCHED by source then delete
WHEN NOT MATCHED by target  then insert (...)

DECLARE @ver_id int, @year_id int;
with x as (select @ver_id = ver_id, @year_id = year_id, mag_id, va1_id, val2_id, summ_q1 from source_table)
merge target_table AS t1
using  x AS t2 on (t1.[VER_ID] = t2.ver_id and t1.year_id = t2.year_id  and t1.mag_id = t2.mag_id and t1.val1_id = t2.val1_id and t1.val2_id = t2.val2_id)
WHEN MATCHED then update set t1.summ_q1 = t2.summ_q1 
WHEN NOT MATCHED by source and (t1.[VER_ID] = @ver_id and t1.year_id = @year_id) then delete
WHEN NOT MATCHED by target  then insert (...)