Can someone help me rewrite this from SQL Merge to SQL UPDATE and INSERT

;WITH cte_source AS (

                        SELECT a.tagObjectId,      a.objectId,      a.tagId, a.tagCategoryScopeId,      a.isLocked,      c.IsExclusive
                        FROM
                              @TagObject a
                              JOIN dbo.vwTagCategoryScope b ON a.tagCategoryScopeId = b.TagCategoryScopeID
                              JOIN dbo.vwTagCategorySetting c ON b.CategoryDictionaryID = c.CategoryDictionaryID AND b.UserCompanyID = c.UserCompanyID
                        WHERE
                              c.IsActive = 1 AND
                              b.UserCompanyID = @UserCompanyID AND
                              b.ScopeDictionaryID = @ScopeDictionaryID
                  )

                  MERGE INTO dbo.tblTagObject t
                  USING cte_source

                  -- so basically here is how it works
                  -- if we match on primary key then no brainer just perform an update
                  -- if we match on CategoryScope, ObjectID, TagID or Category is exclusive then update
                  -- otherwise insert
                  s ON
                        t.IsActive = 1 AND
                        t.IsDelete = 0 AND (
                              s.tagObjectId = t.TagObjectID OR (
                                    s.tagCategoryScopeId = t.TagCategoryScopeID AND s.objectId = t.ObjectID AND (
                                          s.tagId = t.TagID OR s.IsExclusive = 1
                                    )
                              )
                        )

                  WHEN NOT MATCHED BY TARGET THEN

                        INSERT (TagCategoryScopeID, TagID, ObjectID, IsLocked, CreatedBy) VALUES (s.tagCategoryScopeId, s.tagId, s.objectId, s.isLocked, @UserID)

                  WHEN NOT MATCHED BY SOURCE AND t.IsActive = 1 AND t.IsDelete = 0 AND (t.ObjectID = @ObjectID OR EXISTS(SELECT 1 FROM cte_source aa WHERE aa.objectId = t.ObjectID))

                        AND (
                                    EXISTS (
                                          SELECT
                                                1
                                          FROM
                                                dbo.tblTagCategoryScope aa
                                          WHERE
                                                aa.IsDelete = 0 AND
                                                aa.UserCompanyID = @UserCompanyID AND
                                                aa.TagCategoryScopeID = t.TagCategoryScopeID AND
                                                aa.ScopeDictionaryID = @ScopeDictionaryID
                                          )

                        AND (@IsRecursive = 0 OR (@IsRecursive = 1 AND t.IsLocked = 0))

                        ) THEN

                        UPDATE SET IsActive = 0, ModifiedBy = @UserID, ModifiedDate = GETUTCDATE()

                  WHEN MATCHED THEN

                        UPDATE SET TagID = s.tagId, IsLocked = s.isLocked, IsActive = 1, IsDelete = 0, ModifiedBy = @UserID, ModifiedDate = GETUTCDATE()            

                  OUTPUT 'tblTagObject', $Action, NULL, Inserted.TagObjectID INTO @tblMergeResults;