Betreffend ETL-Prozesse habe ich hier ein paar tolle Links mit interessanten Ansätzen gefunden:

ETL mit Merge:

http://blogs.msdn.com/b/andreasderuiter/archive/2013/03/19/tracking-changes-to-tables-in-your-data-warehouse-using-snapshot-based-versioning.aspx

SQL-Server Change Tracking:

http://logicalread.solarwinds.com/sql-server-change-tracking-bulletproof-etl-p1-mb01/#.VGOds8m7hrE

http://logicalread.solarwinds.com/sql-server-change-tracking-bulletproof-etl-part2-mb01/#.VGOd1sm7hrE

http://logicalread.solarwinds.com/sql-server-change-tracking-pt3-mb01/#.VGOd9cm7hrE

Change Tracking in SQL 2008 and above:

http://www.mssqltips.com/sqlservertip/1819/using-change-tracking-in-sql-server-2008/

http://www.codeproject.com/Articles/537649/SQL-Server-Change-Tracking-CT