The syntax diagram for MERGE:
[ WITH <common_table_expression> [,...n] ]
MERGE
[ TOP ( expression ) [ PERCENT ] ]
[ INTO ] <target_table> [ WITH ( <merge_hint> ) ] [ [ AS ] table_alias ]
USING <table_source> [ [ AS ] table_alias ]
ON <merge_search_condition>
[ WHEN MATCHED [ AND <clause_search_condition> ]
THEN <merge_matched> ] [ ...n ]
[ WHEN NOT MATCHED [ BY TARGET ] [ AND <clause_search_condition> ]
THEN <merge_not_matched> ]
[ WHEN NOT MATCHED BY SOURCE [ AND <clause_search_condition> ]
THEN <merge_matched> ] [ ...n ]
[ <output_clause> ]
[ OPTION ( <query_hint> [ ,...n ] ) ]
;
Indicates that [ INTO ]
is optional. Just like with INSERT it doesn't make any difference whether it's there or not.