When TOP is used with INSERT, UPDATE, MERGE, or DELETE, the referenced rows are not arranged in any order and the ORDER BY clause can not be directly specified in these statements. If you need to use TOP to insert, delete, or modify rows in a meaningful chronological order, you must use TOP together with an ORDER BY clause that is specified in a subselect statement.
TOP cannot be used in an UPDATE and DELETE statements on partitioned views.
TOP cannot be combined with OFFSET and FETCH in the same query expression (in the same query scope). For more information, see http://technet.microsoft.com/en-us/library/ms189463.aspx