✨ Add upsert from records

[victor-lucio]

This PR creates the upsert feature thata works with the merge statement

workflow:

1. create tmp table (overwrite)
2. use merge statement to upsert
3. cleanup tmp table

Notes:
If the target table schema doesn't match to the new data, an exception in raised (A newly created one).

[rafaelleinio]

nice!