Difference between Merge and normal Incremental

update:
Merge Incremental update
1. This uses When matched then update for records that are already existing
in target and that got modified on source based on On Clause.
2. When not matched then Insert for the new records of source.
3. The records that are in target are removed from the load table (MINUS) and
then the remaining data is loaded to target. This takes modification also into
consideration.

Normal Incremental update

1. Records that are to be moved for loading/updating are identified by Not Exists
(This is taking more time as the Not exists is checked based on target table.
2. The Modified source records are identified and then these records are
updated with update flag.
3. Based on the Update Flag the old rows are modified and the new rows are
inserted.

Attached is the file with the steps and the time taken to execute the steps
using Normal and merge incremental update.

Incremental Update
Normal versus Merge.xlsx