Is MERGE an atomic statement in SQL2008?

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MERGE is atomic meaning that either all changes are committed or all changes are rolled back.

It does not prevent duplicate keys in case of high concurrency. Adding holdlock hint will take care of that.

MERGE INTO CustomerSpend WITH (HOLDLOCK) AS T 
USING ( SELECT ? AS ID, ? AS NetValue, ? AS VoidValue ) AS V 
ON T.ID = V.ID 
WHEN MATCHED THEN 
    UPDATE SET T.ID = V.ID, T.NetValue = T.NetValue + V.NetValue, T.VoidValue = T.VoidValue + V.VoidValue 
WHEN NOT MATCHED THEN 
    INSERT ( ID,NetValue,VoidValue ) VALUES ( V.ID, V.NetValue, V.VoidValue );

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