BigQuery MERGE DML to merge {source} into {destination} with having same primary keys also having newer updated_at

merge.sql

MERGE {destination} T
USING (
  SELECT * EXCEPT(rn)
  FROM (
    SELECT
      *,
      row_number() over (PARTITION BY {primary_keys} ORDER BY updated_at DESC) AS rn
    FROM {source})
    WHERE rn = 1
) S
ON T.{primary_key1} = S.{primary_key1} AND ...
WHEN MATCHED AND T.updated_at < S.updated_at THEN
  UPDATE SET {col1} = S.{col1}, ...
WHEN NOT MATCHED THEN
  INSERT (col1, ...) VALUES (col1, ...)