This should have been added to the Anatomy of an Incremental Load topic.
As is always the case, you never deal with just a 100 thousand records, in reality it's more like over a million.
So I would like to know what do you think about using drop table followed by select into, finally rebuild the indexes/views which is a technique I used in a package where I loaded many tables with 4-10 million records. At the same time the source table schema was different to the destination table's schema, just to make life interesting. :-)
Thanks for your comments.