Inserts records into target that aren’t in source, deletes records that are no longer in source.

MERGE CowTarget AS t
USING CowSource AS s
ON (t.TargetCowId = s.CowId)
WHEN NOT MATCHED BY TARGET THEN
    INSERT (TargetCowId, TargetName, TargetMotto)
	VALUES (CowId, Name, Motto)
WHEN NOT MATCHED BY SOURCE THEN DELETE;