可以使用递归cte：

with cte as (
      select Record_ID, StartTime, endTime, Measure
      from t
      union all
      select record_id, convert(datetime, dateadd(day, 1, convert(date, StartTime))),
             endtime, measure
      from cte
      where datediff(day, starttime, endtime) > 0
     )
select cte.*,
       measure * (diff * 1.0 / sum(diff) over (partition by record_id)) as measure
from (select record_id, starttime,
             (case when datediff(day, starttime, endtime) = 0
                   then endtime
                   else dateadd(day, 1, convert(date, StartTime))
              end) as endtime,
             measure
      from cte
     ) cte cross apply
     (values (datediff(second, starttime, endtime))) v(diff);

请注意，这将stoptime注册为第二天的开始，因此没有间隔。这使得措施的分配更加准确。
这是一把小提琴。

另一个选项是创建日期维度/日历表。然后你可以这样做：

WITH cte_dates
as
(
    SELECT m.*,
        CASE WHEN m.StartTime < ad.TheDate THEN ad.theDate ELSE m.StartTime END as newStartTime , 
        CASE WHEN ad.theNextDay < m.StopTime THEN ad.theNextDay ELSE m.StopTime END as newStopTime

    FROM myTable m
    JOIN allDates ad
        ON ad.theDate between  cast(m.StartTime as date) and cast(m.StopTime as date)
)
SELECT cd.Record_ID,1.0 * datediff(MINUTE,cd.newStartTime , cd.newStopTime) / datediff(MINUTE,cd.StartTime,cd.StopTime)  * measure as measure
FROM cte_dates cd