Como copiar tabelas evitando cursores no SQL?

-- @A and @B is the source tables
declare @A as table
(
  id int,
  FK_A_B int,
  name varchar(10)
)

declare @B as table
(
  id int,
  visible bit
)  

-- Sample data in @A and @B
insert into @B values (21, 1),(32, 0)
insert into @A values (1, 21, 'n1'),(5, 32, 'n2')


-- @C and @D is the target tables with id as identity columns
declare @C as table
(
  id int identity,
  FK_C_D int not null,
  name varchar(10)
)

declare @D as table
(
  id int identity,
  visible bit
)  

-- Sample data already in @C and @D
insert into @D values (1),(0)
insert into @C values (1, 'x1'),(1, 'x2'),(2, 'x3')

-- The @IdMap is a table that holds the mapping between
-- the @B.id and @D.id (@D.id is an identity column)
declare @IdMap table(TargetID int, SourceID int)

-- Merge from @B to @D.
merge @D as D             -- Target table
using @B as B             -- Source table
on 0=1                    -- 0=1 means that there are no matches for merge
when not matched then
  insert (visible) values(visible)    -- Insert to @D
output inserted.id, B.id into @IdMap; -- Capture the newly created inserted.id and
                                      -- map that to the source (@B.id)

-- Add rows to @C from @A with a join to
-- @IdMap to get the new id for the FK relation
insert into @C(FK_C_D, name)
select I.TargetID, A.name 
from @A as A
  inner join @IdMap as I
    on A.FK_A_B = I.SourceID

select *
from @D as D
  inner join @C as C
    on D.id = C.FK_C_D

id          visible id          FK_C_D      name
----------- ------- ----------- ----------- ----------
1           1       1           1           x1
1           1       2           1           x2
2           0       3           2           x3
3           1       4           3           n1
4           0       5           4           n2