The FULL OUTER JOIN method shown in the article has one major flaw compared to the EXCEPT method - identical rows are not excluded from the result set. With the example data provided it doesn't make a difference since the update ensures that there are differences in all rows - but in a real world example there will often be many identical rows and only a rather small number of differences to check (the last statement filtering out differences under a given tolerance only helps if it is possible to provide such a tolerance value - and it doesn't address the issue where a difference can occur in any number of fields.

The OUTER JOIN is still a good method to be able to compare source and destination tables - but I would combine it with the EXCEPT statement in order to only look at rows with actual differences.