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In this SQL tutorial session, the focus is on the merge statement, which allows for performing insert, update, and delete operations within a single statement, eliminating the need for multiple commands. The merge statement requires two tables: a source table, containing changes to be applied, and a target table, which will undergo modifications. The statement joins these tables using a common column, enabling the execution of insert, delete, and update operations based on matching rules. The tutorial also introduces the syntax of the merge statement, including the use of the merge keyword to start the command, specifying the target table, and assigning it an alias with the "as" keyword.