RekGRpth

with s as (
    some select with id column
), u as (
    update target_table_with_id_column as t set
        column = s.corresponding_column
        ...
    from s where t.id = s.id
    returning t.id, 'update'::text as command
), i as (
    insert into target_table_with_id_column select s.* from s left join u using (id) where u.id is null returning id, 'insert'::text as command
) select command, count(id) from i group by 1 union select command, count(id) from u group by 1