if OBJECT_ID('tempdb..#test_test') is not null drop table #test_test
create table #test_test (column1 int not null, column2 timestamp, column3 int not null )
insert into #test_test (column1,column3)
select 1,2
union all
select 3,4
select * from #test_test
-- это удивительно, но timestamp скопировался и он второй столбец по счету
-- как и в исходной таблице
select * into #test_test_copy from #test_test
select * from #test_test_copy
if OBJECT_ID('tempdb..#test_test') is not null drop table #test_test
if OBJECT_ID('tempdb..#test_test_copy') is not null drop table #test_test_copy

INSERT INTO new_table WITH(tablock) (перечень полей без timestamp) SELECT (перечень полей без timestamp) FROM old_table 
SELECT (перечень полей без timestamp) INTO new_table FROM old_table 

SELECT 1 as [a], CAST(NULL as timestamp) as [b]
INTO #Temp

SELECT 1 as [a], CAST(NULL as timestamp) as [b]
INTO #Temp

select * from #Temp
--a	b
--1	0x

update #Temp set a = 2
select * from #Temp
--a	b
--2	0x00000000000A1463