我想你的问题可以解决。我不确定pin和raid的组合应该是什么，但我想你可以想出这样的方法：

SELECT *,DENSE_RANK( )  over (ORDER BY isnull(pin,id) ),DENSE_RANK( )  over (ORDER BY raid)
FROM accounts

我相信我已经找到了一个解决这个问题的方法。当它一行一行地运行时，它运行得非常慢，在pin/raid上只会深入两个链接，但这对于99%以上的情况应该足够了。
如果有任何明显的迹象，我们将非常感谢您的建议。
上面帖子中的id是debtorno代码：

DECLARE     @Counter INT = 1
DECLARE     @EndCounter INT = 0

IF OBJECT_ID('Tempdb..#OrigACs') IS NOT NULL 
BEGIN 
DROP TABLE  #OrigACs
END 

SELECT      DebtorNo,
            Name,
            PostCode,
            DOB,
            RAJoin,
            COALESCE(PIN,DebtorNo COLLATE DATABASE_DEFAULT) AS PIN,
            RelatedAssets,
            RAID,
            PINRelatedAssets

INTO        #OrigACs

FROM        MIReporting..HC_RA_Test_Data RA

IF OBJECT_ID('Tempdb..#Accounts') IS NOT NULL 
BEGIN 
DROP TABLE  #Accounts
END 

SELECT      *,
            ROW_NUMBER() OVER (ORDER BY CAST(RA.DebtorNo AS INT)) AS Row

INTO        #Accounts

FROM        #OrigACs RA

ORDER BY    CAST(RA.DebtorNo AS INT)

CREATE INDEX Temp_HC_Index ON #OrigACs (RAID,PIN)

SET         @EndCounter = (SELECT MAX(Row) FROM #Accounts)

WHILE       @Counter <= @EndCounter 

BEGIN

IF OBJECT_ID('Tempdb..#RAID1') IS NOT NULL 
BEGIN 
DROP TABLE  #RAID1
END 

SELECT      *

INTO        #RAID1

FROM        #OrigACs A

WHERE       A.RAID IN (SELECT RAID FROM #Accounts WHERE [Row] = @Counter)

IF OBJECT_ID('Tempdb..#PIN1') IS NOT NULL 
BEGIN 
DROP TABLE  #PIN1
END 

SELECT      *

INTO        #PIN1

FROM        #OrigACs A

WHERE       A.PIN IN (SELECT PIN FROM #RAID1)

IF OBJECT_ID('Tempdb..#RAID2') IS NOT NULL 
BEGIN 
DROP TABLE  #RAID2
END 

SELECT      *

INTO        #RAID2

FROM        #OrigACs A

WHERE       A.RAID IN (SELECT RAID FROM #PIN1)

IF OBJECT_ID('Tempdb..#PIN2') IS NOT NULL 
BEGIN 
DROP TABLE  #PIN2
END 

SELECT      *

INTO        #PIN2

FROM        #OrigACs A

WHERE       A.PIN IN (SELECT PIN FROM #RAID2)

INSERT INTO MIReporting..HC_RA_Final_ACs

SELECT      DebtorNo,
            Name,
            PostCode,
            DOB,
            RAJoin,
            CASE
                WHEN PIN = DebtorNo COLLATE DATABASE_DEFAULT THEN NULL
                ELSE PIN
            END AS PIN,
            RelatedAssets,
            RAID,
            PINRelatedAssets,
            COALESCE((SELECT MAX(FRAID) FROM MIReporting..HC_RA_Final_ACs),0) + 1 AS FRAID

FROM        #PIN2

SET         @Counter = (SELECT MIN([ROW]) FROM #Accounts O WHERE O.DebtorNo NOT IN (SELECT DebtorNo FROM MIReporting..HC_RA_Final_ACs));

END;

SELECT      *

FROM        MIReporting..HC_RA_Final_ACs

DROP TABLE  #OrigACs
DROP TABLE  #Accounts
DROP TABLE  #RAID1
DROP TABLE  #PIN1
DROP TABLE  #RAID2
DROP TABLE  #PIN2