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Thanks for your post.
There might be differences in the source and target identity values, even if the key used for comparison matches. If you have to option to 'reseed identity values' set, then this would be a situation where the code would be necessary, even if the script is only used to update existing rows.
I hope this is helpful.
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example:
DBCC CHECKIDENT('table', RESEED, 999999999)
It would seem to me that this code should only be included when the INSERT statements are scripted out.