Hice una prueba con 40 columnas y funcionó perfectamente (K es Identity):
Código SQL:
Ver originalCREATE TABLE #T(A INT,B INT,C INT,D INT,E INT,F INT,G INT,H INT,I INT,J INT,K INT IDENTITY,L INT,M INT,N INT,O INT,P INT,Q INT,R INT,S INT,T INT,U INT,V INT,W INT,X INT,Y INT,Z INT,AA INT,AB INT,AC INT,AD INT,AE INT,AF INT,AG INT,AH INT,AI INT,AJ INT,AK INT,AL INT,AM INT,AN INT);
INSERT INTO #T SELECT 1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1;