Query optimizer cannot make plan for merge statement
We get this exception from the query processor:
Msg 8618, Level 16, State 2, Procedure <procname>, Line <line#> [Batch Start Line 2]
The query processor could not produce a query plan because a worktable is required, and its
minimum row size exceeds the maximum allowable of 8060 bytes...
for a merge statement (without any group by or order by clauses). It seems like the bug appears in the OUTPUT clause, when the number of columns exceed 8.