Pode ser que você esteja procurando algo assim (é uma versão simplificada, usei apenas o primeiro nome e comment_date como "identificador"). Testei usando esses dados e - no momento - image max len 50 para dividir coluna de texto. Dica:altere o tipo de dados comment_text para VARCHAR(500)
DECLARE @Comments TABLE
(
id INT NOT NULL IDENTITY PRIMARY KEY CLUSTERED,
comment_date DATETIME NOT NULL,
first_name VARCHAR(50) NOT NULL,
last_name VARCHAR(50) NOT NULL,
comment_title VARCHAR(50) NOT NULL,
comment_text VARCHAR(500)
);
INSERT INTO @Comments VALUES(CURRENT_TIMESTAMP, 'Bob', 'Example','Bob''s Comment', 'Text of Bob''s comment.');
INSERT INTO @Comments VALUES(CURRENT_TIMESTAMP, 'Alice', 'Example','Alice''s Comment'
, 'Text of Alice''s comment that is much longer and will need to be split over multiple rows aaaaaa bbbbbb cccccc ddddddddddd eeeeeeeeeeee fffffffffffff ggggggggggggg.');
WITH CTE AS (SELECT comment_date, first_name, '<Note>'+CAST( SUBSTRING(comment_text, 1, 50) AS VARCHAR(500)) +'</Note>'comment_text, 1 AS RN
FROM @Comments
UNION ALL
SELECT A.comment_date, A.first_name, '<Text>'+CAST( SUBSTRING(A.comment_text, B.RN*50+1, 50) AS VARCHAR(500)) +'</Text>'AS comment_text, B.RN+1 AS RN
FROM @Comments A
INNER JOIN CTE B ON A.comment_date=B.comment_date AND A.first_name=B.first_name
WHERE LEN(A.comment_text) > B.RN*50+1
)
SELECT A.comment_date, A.first_name, '<title>'+ comment_title+'</title>' AS markup
FROM @Comments A
UNION ALL
SELECT B.comment_date, B.first_name, B.comment_text AS markup
FROM CTE B ;
Resultado:
comment_date first_name markup
2017-07-07 14:30:51.117 Bob <title>Bob's Comment</title>
2017-07-07 14:30:51.117 Alice <title>Alice's Comment</title>
2017-07-07 14:30:51.117 Bob <Note>Text of Bob's comment.</Note>
2017-07-07 14:30:51.117 Alice <Note>Text of Alice's comment that is much longer and wi</Note>
2017-07-07 14:30:51.117 Alice <Text>ll need to be split over multiple rows aaaaaa bbbb</Text>
2017-07-07 14:30:51.117 Alice <Text>bb cccccc ddddddddddd eeeeeeeeeeee fffffffffffff g</Text>
2017-07-07 14:30:51.117 Alice <Text>gggggggggggg.</Text>
