Yes, because this is also like this in the solution offred.

INSERT INTO ##SQLFiles

EXECUTE master.dbo.xp_cmdshell 'dir /b "C:\DATA\testsql\Procedure\*.sql"'

GO

select * from ##SQLFiles

--DROP TABLE ##SQLFiles

DECLARE cFiles CURSOR LOCAL FOR

SELECT DISTINCT [SQLFileName]

FROM ##SQLFiles

WHERE [SQLFileName] IS NOT NULL AND

[SQLFileName] != 'NULL'

ORDER BY [SQLFileName]

DECLARE @vFileName VARCHAR(200)

DECLARE @vSQLStmt VARCHAR(4000)

DECLARE @OutPutFolder VARCHAR(4000) = 'C:\DATA\testsql\output';

DECLARE @inputFolder VARCHAR(4000) = 'C:\DATA\testsql\table';