SQL update from one Table to another based on a ID match

Question

I have a database with account numbers and card numbers. I match these to a file to update any card numbers to the account number, so

Answer 1

I'd like to add one extra thing.

Don't update a value with the same value, it generates extra logging and unnecessary overhead. See example below - it will only perform the update on 2 records despite linking on 3.

DROP TABLE #TMP1
DROP TABLE #TMP2
CREATE TABLE #TMP1(LeadID Int,AccountNumber NVarchar(50))
CREATE TABLE #TMP2(LeadID Int,AccountNumber NVarchar(50))

INSERT INTO #TMP1 VALUES
(147,'5807811235')
,(150,'5807811326')
,(185,'7006100100007267039');

INSERT INTO #TMP2 VALUES
(147,'7006100100007266957')
,(150,'7006100100007267039')
,(185,'7006100100007267039');

UPDATE A
SET A.AccountNumber = B.AccountNumber
FROM
    #TMP1 A 
        INNER JOIN #TMP2 B
        ON
        A.LeadID = B.LeadID
WHERE
    A.AccountNumber <> B.AccountNumber  --DON'T OVERWRITE A VALUE WITH THE SAME VALUE

SELECT * FROM #TMP1