• Something like:

    Insert Into TableB
    (
       TableName,
       cola,
       colb,
       colc,
       user_name,
       action,
       deletion
    )
    Select
       TableName,
        cola,
        colb,
        colc,
        suser_name(),
        'INSERT',
        GetDate()
    (
    Select 'TableA' As TableName, cola, colb, colc From TableA
    Except
    Select TableName, cola, colb, colc From TableB
    ) X
    Drop TableA

    Wrapped in a sensible Try/Catch handler just in case something goes wrong.